{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1820.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1820.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1820.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1820.html"}],"law_id":78490,"edition_id":1,"section_id":78490,"structure_id":14260,"section_number":"58.1-1820","catch_line":"Definitions","history":"Code 1950, \u00a7 58-1117.20; 1980, c. 633; 1984, c. 675; 2000, cc. 369, 402; 2008, c. 549.","full_text":"The following words, terms and phrases when used in this article shall have the meanings ascribed to them in this section.\n\n1\n\n“Person assessed with any tax,” with standing to contest such assessment, shall include the person in whose name such assessment is made, a consumer of goods who, pursuant to law or contract, has paid any sales or use tax assessed against a dealer, a consumer of real estate construction who has by contract specifically agreed to pay the taxes assessed on the contractor, and any dealer who agrees to pass on to his customers the amount of any refund (net after expenses of the refund proceeding) to the extent such tax has been passed on to such customers.2\n\n“Assessment,” as used in this subtitle, shall include an assessment made pursuant to notice by the Department of Taxation and self-assessments made by a taxpayer upon the filing of a return or otherwise not pursuant to notice. Assessments made by the Department of Taxation shall be deemed to be made when a written notice of assessment is delivered to the taxpayer by an employee of the Department of Taxation, or mailed to the taxpayer at his last known address. Upon approval of the use of the specific medium by the taxpayer, an assessment shall also be deemed to be made when a notice of assessment is transmitted by the Department of Taxation to the taxpayer by either facsimile transmission or electronic mail to a facsimile machine or electronic mail address, respectively, as designated by the taxpayer in writing. Self-assessments shall be deemed made when the tax is paid or, in the case of taxes requiring an annual or monthly return, when the return is filed. A return filed or tax paid before the last day prescribed by law or by regulations pursuant to law for the filing or payment thereof, shall be deemed to be filed or paid on such last day.3\n\n“Person aggrieved by an action with respect to a transferred credit or other tax attribute” with standing to contest such action shall include the person who earned a credit or other tax attribute transferable under law and who has transferred such credit or other tax attribute and any subsequent transferor and transferee of such credit or other tax attribute who is affected directly or indirectly by an assessment based upon an adjustment to such credit or other tax attribute or by a formal notice of the Department’s intent to adjust such credit or other tax attribute.","order_by":null,"text":{"0":{"id":281322,"text":"The following words, terms and phrases when used in this article shall have the meanings ascribed to them in this section.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":281323,"text":"“Person assessed with any tax,” with standing to contest such assessment, shall include the person in whose name such assessment is made, a consumer of goods who, pursuant to law or contract, has paid any sales or use tax assessed against a dealer, a consumer of real estate construction who has by contract specifically agreed to pay the taxes assessed on the contractor, and any dealer who agrees to pass on to his customers the amount of any refund (net after expenses of the refund proceeding) to the extent such tax has been passed on to such customers.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":281324,"text":"“Assessment,” as used in this subtitle, shall include an assessment made pursuant to notice by the Department of Taxation and self-assessments made by a taxpayer upon the filing of a return or otherwise not pursuant to notice. Assessments made by the Department of Taxation shall be deemed to be made when a written notice of assessment is delivered to the taxpayer by an employee of the Department of Taxation, or mailed to the taxpayer at his last known address. Upon approval of the use of the specific medium by the taxpayer, an assessment shall also be deemed to be made when a notice of assessment is transmitted by the Department of Taxation to the taxpayer by either facsimile transmission or electronic mail to a facsimile machine or electronic mail address, respectively, as designated by the taxpayer in writing. Self-assessments shall be deemed made when the tax is paid or, in the case of taxes requiring an annual or monthly return, when the return is filed. A return filed or tax paid before the last day prescribed by law or by regulations pursuant to law for the filing or payment thereof, shall be deemed to be filed or paid on such last day.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":281325,"text":"“Person aggrieved by an action with respect to a transferred credit or other tax attribute” with standing to contest such action shall include the person who earned a credit or other tax attribute transferable under law and who has transferred such credit or other tax attribute and any subsequent transferor and transferee of such credit or other tax attribute who is affected directly or indirectly by an assessment based upon an adjustment to such credit or other tax attribute or by a formal notice of the Department’s intent to adjust such credit or other tax attribute.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2"}},"ancestry":[{"id":14260,"edition_id":1,"name":"Corrections of Erroneous Assessments; Refunds","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":14259,"metadata":{},"date_created":"2026-06-26 03:47:30","date_modified":"2026-06-26 03:47:30","permalink":{"id":253049,"object_type":"structure","relational_id":14260,"identifier":"2","token":"58.1\/I\/18\/2","url":"\/58.1\/I\/18\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14259,"edition_id":1,"name":"Enforcement, Collection, Refund, Remedies and Review of State Taxes","identifier":"18","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:47:30","date_modified":"2026-06-26 03:47:30","permalink":{"id":252957,"object_type":"structure","relational_id":14259,"identifier":"18","token":"58.1\/I\/18","url":"\/58.1\/I\/18\/","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":78490,"structure_id":14260,"section_number":"58.1-1820","catch_line":"Definitions","url":"\/58.1-1820\/","token":"58.1\/I\/18\/2\/58.1-1820","metadata":false},{"id":76759,"structure_id":14260,"section_number":"58.1-1821","catch_line":"Application to Tax Commissioner for correction","url":"\/58.1-1821\/","token":"58.1\/I\/18\/2\/58.1-1821","metadata":false},{"id":55503,"structure_id":14260,"section_number":"58.1-1822","catch_line":"Action of Tax Commissioner on application for correction","url":"\/58.1-1822\/","token":"58.1\/I\/18\/2\/58.1-1822","metadata":false},{"id":64280,"structure_id":14260,"section_number":"58.1-1823","catch_line":"Reassessment and refund upon the filing of amended return or the payment of an assessment","url":"\/58.1-1823\/","token":"58.1\/I\/18\/2\/58.1-1823","metadata":false},{"id":64173,"structure_id":14260,"section_number":"58.1-1824","catch_line":"Protective claim for refund","url":"\/58.1-1824\/","token":"58.1\/I\/18\/2\/58.1-1824","metadata":false},{"id":72555,"structure_id":14260,"section_number":"58.1-1825","catch_line":"Application to court for correction of erroneous or improper assessments of state taxes generally","url":"\/58.1-1825\/","token":"58.1\/I\/18\/2\/58.1-1825","metadata":false},{"id":79294,"structure_id":14260,"section_number":"58.1-1826","catch_line":"Action of court","url":"\/58.1-1826\/","token":"58.1\/I\/18\/2\/58.1-1826","metadata":false},{"id":74340,"structure_id":14260,"section_number":"58.1-1827","catch_line":"Correction of double assessments","url":"\/58.1-1827\/","token":"58.1\/I\/18\/2\/58.1-1827","metadata":false},{"id":59711,"structure_id":14260,"section_number":"58.1-1828","catch_line":"Appeal","url":"\/58.1-1828\/","token":"58.1\/I\/18\/2\/58.1-1828","metadata":false},{"id":56638,"structure_id":14260,"section_number":"58.1-1829","catch_line":"Costs in proceedings under \u00a7\u00a7 58.1-1825 through 58.1-1828","url":"\/58.1-1829\/","token":"58.1\/I\/18\/2\/58.1-1829","metadata":false},{"id":84382,"structure_id":14260,"section_number":"58.1-1830","catch_line":"Effect of order","url":"\/58.1-1830\/","token":"58.1\/I\/18\/2\/58.1-1830","metadata":false},{"id":80350,"structure_id":14260,"section_number":"58.1-1831","catch_line":"No injunctions against assessment or collection of taxes","url":"\/58.1-1831\/","token":"58.1\/I\/18\/2\/58.1-1831","metadata":false},{"id":81150,"structure_id":14260,"section_number":"58.1-1832","catch_line":"Chapter includes taxes, levies, penalties and interest","url":"\/58.1-1832\/","token":"58.1\/I\/18\/2\/58.1-1832","metadata":false},{"id":83093,"structure_id":14260,"section_number":"58.1-1833","catch_line":"Interest on overpayments or improper collection","url":"\/58.1-1833\/","token":"58.1\/I\/18\/2\/58.1-1833","metadata":false},{"id":86238,"structure_id":14260,"section_number":"58.1-1834","catch_line":"Taxpayer meetings; representation; recording meetings","url":"\/58.1-1834\/","token":"58.1\/I\/18\/2\/58.1-1834","metadata":false},{"id":65732,"structure_id":14260,"section_number":"58.1-1835","catch_line":"Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Department","url":"\/58.1-1835\/","token":"58.1\/I\/18\/2\/58.1-1835","metadata":false},{"id":85174,"structure_id":14260,"section_number":"58.1-1836","catch_line":"Reserved","url":"\/58.1-1836\/","token":"58.1\/I\/18\/2\/58.1-1836","metadata":false}],"next_section":{"id":76759,"structure_id":14260,"section_number":"58.1-1821","catch_line":"Application to Tax Commissioner for correction","url":"\/58.1-1821\/","token":"58.1\/I\/18\/2\/58.1-1821","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1820\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1980, chapter 633; in 1984, chapter 675; in 2000, chapters 369<\/a> and 402<\/a>; in 2008, chapter 549<\/a>.<\/p>","references":[{"id":77072,"section_number":"58.1-1022","catch_line":"Correction of erroneous assessments","order_by":null,"url":"\/58.1-1022\/"},{"id":57427,"section_number":"58.1-1114","catch_line":"Assessment and payment of deficiency; penalties; application for correction","order_by":null,"url":"\/58.1-1114\/"},{"id":75424,"section_number":"58.1-313","catch_line":"Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of lien","order_by":null,"url":"\/58.1-313\/"},{"id":78988,"section_number":"58.1-3912","catch_line":"Local tax officials to mail certain tax documents to taxpayers; penalties; electronic transmission","order_by":null,"url":"\/58.1-3912\/"},{"id":74769,"section_number":"58.1-623.1","catch_line":"Misuse of exemption certificates; suspension of exemptions; penalties","order_by":null,"url":"\/58.1-623.1\/"}],"refers_to":false,"permalink":{"id":253051,"object_type":"law","relational_id":78490,"identifier":"58.1-1820","token":"58.1\/I\/18\/2\/58.1-1820","url":"\/58.1-1820\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1820\/","token":"58.1\/I\/18\/2\/58.1-1820","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1820","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The following words, terms and phrases when used in this article shall have the meanings ascribed to them in this section.<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> “Person assessed with any tax,” with standing to contest such assessment, shall include the person in whose name such assessment is made, a consumer of goods who, pursuant to law<\/span> or contract<\/span>, has paid any sales or use tax assessed against a dealer, a consumer of real estate construction who has by contract<\/span> specifically agreed to pay the taxes assessed on the contractor, and any dealer who agrees to pass on to his customers the amount of any refund (net after expenses of the refund proceeding) to the extent such tax has been passed on to such customers. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> “Assessment,” as used in this subtitle, shall include an assessment made pursuant to notice by the Department<\/span> of Taxation and self-assessments made by a taxpayer<\/span> upon the filing of a return or otherwise not pursuant to notice. Assessments made by the Department<\/span> of Taxation shall be deemed to be made when a written notice of assessment is delivered to the taxpayer<\/span> by an employee of the Department<\/span> of Taxation, or mailed to the taxpayer<\/span> at his last known address. Upon approval of the use of the specific medium by the taxpayer<\/span>, an assessment shall also be deemed to be made when a notice of assessment is transmitted by the Department<\/span> of Taxation to the taxpayer<\/span> by either facsimile transmission or electronic mail to a facsimile machine or electronic mail address, respectively, as designated by the taxpayer<\/span> in writing. Self-assessments shall be deemed made when the tax is paid or, in the case of taxes requiring an annual or monthly return, when the return is filed. A return filed or tax paid before the last day prescribed by law<\/span> or by regulations pursuant to law<\/span> for the filing or payment thereof, shall be deemed to be filed or paid on such last day. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> “Person aggrieved by an action with respect to a transferred credit or other tax attribute<\/span>” with standing to contest such action shall include the person who earned a credit or other tax attribute transferable under law<\/span> and who has transferred such credit or other tax attribute and any subsequent transferor and transferee of such credit or other tax attribute who is affected directly or indirectly by an assessment based upon an adjustment to such credit or other tax attribute or by a formal notice of the Department<\/span>’s intent<\/span> to adjust such credit or other tax attribute. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-1820)\n\nThe following words, terms and phrases when used in this article shall have the\nmeanings ascribed to them in this section.\n\n1. “Person assessed with any tax,” with standing to contest such\nassessment, shall include the person in whose name such assessment is made, a\nconsumer of goods who, pursuant to law or contract, has paid any sales or use\ntax assessed against a dealer, a consumer of real estate construction who has by\ncontract specifically agreed to pay the taxes assessed on the contractor, and\nany dealer who agrees to pass on to his customers the amount of any refund (net\nafter expenses of the refund proceeding) to the extent such tax has been passed\non to such customers.\n\n2. “Assessment,” as used in this subtitle, shall include an\nassessment made pursuant to notice by the Department of Taxation and\nself-assessments made by a taxpayer upon the filing of a return or otherwise not\npursuant to notice. Assessments made by the Department of Taxation shall be\ndeemed to be made when a written notice of assessment is delivered to the\ntaxpayer by an employee of the Department of Taxation, or mailed to the taxpayer\nat his last known address. Upon approval of the use of the specific medium by\nthe taxpayer, an assessment shall also be deemed to be made when a notice of\nassessment is transmitted by the Department of Taxation to the taxpayer by\neither facsimile transmission or electronic mail to a facsimile machine or\nelectronic mail address, respectively, as designated by the taxpayer in writing.\nSelf-assessments shall be deemed made when the tax is paid or, in the case of\ntaxes requiring an annual or monthly return, when the return is filed. A return\nfiled or tax paid before the last day prescribed by law or by regulations\npursuant to law for the filing or payment thereof, shall be deemed to be filed\nor paid on such last day.\n\n3. “Person aggrieved by an action with respect to a transferred credit or\nother tax attribute” with standing to contest such action shall include\nthe person who earned a credit or other tax attribute transferable under law and\nwho has transferred such credit or other tax attribute and any subsequent\ntransferor and transferee of such credit or other tax attribute who is affected\ndirectly or indirectly by an assessment based upon an adjustment to such credit\nor other tax attribute or by a formal notice of the Department’s intent to\nadjust such credit or other tax attribute.\n\nHISTORY: Code 1950, \u00a7 58-1117.20; 1980, c. 633; 1984, c. 675; 2000, cc. 369,\n402; 2008, c. 549.","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}}