{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1022.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1022.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1022.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1022.html"}],"law_id":77072,"edition_id":1,"section_id":77072,"structure_id":16648,"section_number":"58.1-1022","catch_line":"Correction of erroneous assessments","history":"Code 1950, \u00a7 58-757.23; 1960, c. 392, \u00a7 23; 1980, c. 633; 1984, c. 675.","full_text":"Erroneous assessments under this chapter may be corrected and refunds ordered as provided in Article 2 (\u00a7 58.1-1820 et seq.), Chapter 18 of this title.","order_by":null,"text":{"0":{"id":276529,"text":"Erroneous assessments under this chapter may be corrected and refunds ordered as provided in Article 2 (\u00a7 58.1-1820 et seq.), Chapter 18 of this title.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":16648,"edition_id":1,"name":"General Provisions","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13518,"metadata":{},"date_created":"2026-06-26 04:30:16","date_modified":"2026-06-26 04:30:16","permalink":{"id":252331,"object_type":"structure","relational_id":16648,"identifier":"3","token":"58.1\/I\/10\/3","url":"\/58.1\/I\/10\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13518,"edition_id":1,"name":"Cigarette Tax","identifier":"10","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:45:07","date_modified":"2026-06-26 03:45:07","permalink":{"id":252139,"object_type":"structure","relational_id":13518,"identifier":"10","token":"58.1\/I\/10","url":"\/58.1\/I\/10\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":77072,"structure_id":16648,"section_number":"58.1-1022","catch_line":"Correction of erroneous assessments","url":"\/58.1-1022\/","token":"58.1\/I\/10\/3\/58.1-1022","metadata":false},{"id":73871,"structure_id":16648,"section_number":"58.1-1023","catch_line":"Reserved","url":"\/58.1-1023\/","token":"58.1\/I\/10\/3\/58.1-1023","metadata":false}],"next_section":{"id":73871,"structure_id":16648,"section_number":"58.1-1023","catch_line":"Reserved","url":"\/58.1-1023\/","token":"58.1\/I\/10\/3\/58.1-1023","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1022\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1960, chapter 392; in 1980, chapter 633; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":78490,"section_number":"58.1-1820","catch_line":"Definitions","order_by":null,"url":"\/58.1-1820\/"}],"permalink":{"id":252333,"object_type":"law","relational_id":77072,"identifier":"58.1-1022","token":"58.1\/I\/10\/3\/58.1-1022","url":"\/58.1-1022\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1022\/","token":"58.1\/I\/10\/3\/58.1-1022","dublin_core":{"Title":"Correction of erroneous assessments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1022","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Erroneous assessments under this chapter may be corrected and refunds ordered as provided in Article 2 (\u00a7&nbsp;<a class=\"law\" title=\"Definitions\" href=\"\/58.1-1820\/\">58.1-1820<\/a> et seq.), Chapter 18 of this title.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCORRECTION OF ERRONEOUS ASSESSMENTS (\u00a7 58.1-1022)\n\nErroneous assessments under this chapter may be corrected and refunds ordered as\nprovided in Article 2 (\u00a7 58.1-1820 et seq.), Chapter 18 of this title.\n\nHISTORY: Code 1950, \u00a7 58-757.23; 1960, c. 392, \u00a7 23; 1980, c. 633; 1984, c.\n675.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}