{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1821.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1821.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1821.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1821.html"}],"law_id":76759,"edition_id":1,"section_id":76759,"structure_id":14260,"section_number":"58.1-1821","catch_line":"Application to Tax Commissioner for correction","history":"Code 1950, \u00a7 58-1118; 1950, p. 597; 1956, c. 502; 1971, Ex. Sess., c. 13; 1972, c. 721; 1973, c. 446; 1980, c. 633; 1984, c. 675; 2007, c. 750; 2008, c. 549; 2020, cc. 681, 682.","full_text":"Any person assessed with any tax administered by the Department of Taxation may, within ninety days from the date of such assessment, apply for relief to the Tax Commissioner. Such application shall be in the form prescribed by the Department, and shall fully set forth the grounds upon which the taxpayer relies and all facts relevant to the taxpayer’s contention. The Tax Commissioner may also require such additional information, testimony or documentary evidence as he deems necessary to a fair determination of the application. Any person aggrieved by an action by the Department with respect to a transferred credit or other tax attribute may apply for relief under this section or request to join an application already filed by another person assessed with tax or aggrieved by an action with respect to the same credit or other tax attribute. Any person aggrieved by an action by the Department with respect to debarment pursuant to \u00a7 58.1-1902 may apply for relief under this section. Notwithstanding the provisions of \u00a7 58.1-3, the Tax Commissioner shall have the discretion to permit the joinder of a party or consolidate proceedings on applications filed by different taxpayers if the interest of the party or the applications involve adjustments to credits or other tax attributes arising from the same transaction or occurrence, provided that no interests are prejudiced and the joinder or consolidation advances administrative economy.\n\t\tOn receipt of a notice of intent to file under this section, the Tax Commissioner shall refrain from collecting the tax until the time for filing hereunder has expired, unless he determines that collection is in jeopardy.\n\t\tAny person whose tax assessment has been improperly collected by the Department may apply hereunder to assert a claim that any amount so collected was exempt from process.\n\t\tThe initial assessment of any tax administered by the Department of Taxation shall include a notice to the taxpayer that specifies all of the taxpayer’s rights under this section, including but not limited to the right to have the Tax Commissioner refrain from collecting the tax upon the Commissioner’s receipt from the taxpayer of a notice of intent to file for relief under this section.","order_by":null,"text":{"0":{"id":275637,"text":"Any person assessed with any tax administered by the Department of Taxation may, within ninety days from the date of such assessment, apply for relief to the Tax Commissioner. Such application shall be in the form prescribed by the Department, and shall fully set forth the grounds upon which the taxpayer relies and all facts relevant to the taxpayer’s contention. The Tax Commissioner may also require such additional information, testimony or documentary evidence as he deems necessary to a fair determination of the application. Any person aggrieved by an action by the Department with respect to a transferred credit or other tax attribute may apply for relief under this section or request to join an application already filed by another person assessed with tax or aggrieved by an action with respect to the same credit or other tax attribute. Any person aggrieved by an action by the Department with respect to debarment pursuant to \u00a7 58.1-1902 may apply for relief under this section. Notwithstanding the provisions of \u00a7 58.1-3, the Tax Commissioner shall have the discretion to permit the joinder of a party or consolidate proceedings on applications filed by different taxpayers if the interest of the party or the applications involve adjustments to credits or other tax attributes arising from the same transaction or occurrence, provided that no interests are prejudiced and the joinder or consolidation advances administrative economy.\n\t\tOn receipt of a notice of intent to file under this section, the Tax Commissioner shall refrain from collecting the tax until the time for filing hereunder has expired, unless he determines that collection is in jeopardy.\n\t\tAny person whose tax assessment has been improperly collected by the Department may apply hereunder to assert a claim that any amount so collected was exempt from process.\n\t\tThe initial assessment of any tax administered by the Department of Taxation shall include a notice to the taxpayer that specifies all of the taxpayer’s rights under this section, including but not limited to the right to have the Tax Commissioner refrain from collecting the tax upon the Commissioner’s receipt from the taxpayer of a notice of intent to file for relief under this section.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1821\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 8 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 1956, chapter 502; in 1972, chapter 721; in 1973, chapter 446; in 1980, chapter 633; in 1984, chapter 675; in 2007, chapter 750<\/a>; in 2008, chapter 549<\/a>; in 2020, chapters 681<\/a> and 682<\/a>.<\/p>","references":[{"id":62733,"section_number":"58.1-1802.1","catch_line":"Period of limitations on collection; accrual of interest and penalty","order_by":null,"url":"\/58.1-1802.1\/"},{"id":85092,"section_number":"58.1-1805","catch_line":"Memorandum of lien for collection of taxes; release of lien","order_by":null,"url":"\/58.1-1805\/"},{"id":64173,"section_number":"58.1-1824","catch_line":"Protective claim for refund","order_by":null,"url":"\/58.1-1824\/"},{"id":72555,"section_number":"58.1-1825","catch_line":"Application to court for correction of erroneous or improper assessments of state taxes generally","order_by":null,"url":"\/58.1-1825\/"},{"id":58268,"section_number":"58.1-1902","catch_line":"Debarment; civil penalty","order_by":null,"url":"\/58.1-1902\/"},{"id":74390,"section_number":"58.1-205","catch_line":"Effect of regulations, rulings, etc., and administrative interpretations","order_by":null,"url":"\/58.1-205\/"},{"id":83380,"section_number":"58.1-307","catch_line":"Disposition of returns; handling of state income tax payments; audit","order_by":null,"url":"\/58.1-307\/"},{"id":73408,"section_number":"58.1-3703.1","catch_line":"Uniform ordinance provisions","order_by":null,"url":"\/58.1-3703.1\/"},{"id":73458,"section_number":"58.1-394.3","catch_line":"Pass-through entity items","order_by":null,"url":"\/58.1-394.3\/"},{"id":61894,"section_number":"58.1-3983.1","catch_line":"Appeals and rulings of local taxes","order_by":null,"url":"\/58.1-3983.1\/"},{"id":75795,"section_number":"58.1-499","catch_line":"Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year","order_by":null,"url":"\/58.1-499\/"}],"refers_to":[{"id":58268,"section_number":"58.1-1902","catch_line":"Debarment; civil penalty","order_by":null,"url":"\/58.1-1902\/"},{"id":57817,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","order_by":null,"url":"\/58.1-3\/"}],"permalink":{"id":253055,"object_type":"law","relational_id":76759,"identifier":"58.1-1821","token":"58.1\/I\/18\/2\/58.1-1821","url":"\/58.1-1821\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1821\/","token":"58.1\/I\/18\/2\/58.1-1821","dublin_core":{"Title":"Application to Tax Commissioner for correction","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1821","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any person assessed with any tax administered by the Department<\/span> of Taxation may, within ninety days from the date of such assessment, apply for relief to the Tax Commissioner<\/span>. Such application shall be in the form prescribed by the Department<\/span>, and shall fully set forth the grounds upon which the taxpayer<\/span> relies and all facts<\/span> relevant to the taxpayer<\/span>’s contention. The Tax Commissioner<\/span> may also require such additional information, testimony<\/span> or documentary evidence<\/span> as he deems necessary to a fair determination of the application. Any person aggrieved by an action by the Department<\/span> with respect to a transferred credit or other tax attribute may apply for relief under this section or request to join an application already filed by another person assessed with tax or aggrieved by an action with respect to the same credit or other tax attribute. Any person aggrieved by an action by the Department<\/span> with respect to debarment pursuant to \u00a7 58.1-1902<\/a> may apply for relief under this section. Notwithstanding the provisions of \u00a7 58.1-3<\/a>, the Tax Commissioner<\/span> shall have the discretion to permit the joinder of a party<\/span> or consolidate proceedings on applications filed by different taxpayers<\/span> if the interest of the party<\/span> or the applications involve adjustments to credits or other tax attributes arising from the same transaction or occurrence, provided that no interests are prejudiced and the joinder or consolidation<\/span> advances administrative economy.\n\t\tOn receipt of a notice of intent<\/span> to file under this section, the Tax Commissioner<\/span> shall refrain from collecting the tax until the time for filing hereunder has expired, unless he determines that collection is in jeopardy.\n\t\tAny person whose tax assessment has been improperly collected by the Department<\/span> may apply hereunder to assert a claim that any amount so collected was exempt from process.\n\t\tThe initial assessment of any tax administered by the Department<\/span> of Taxation shall include a notice to the taxpayer<\/span> that specifies all of the taxpayer<\/span>’s rights under this section, including but not limited to the right to have the Tax Commissioner<\/span> refrain from collecting the tax upon the Commissioner’s receipt from the taxpayer<\/span> of a notice of intent<\/span> to file for relief under this section.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPLICATION TO TAX COMMISSIONER FOR CORRECTION (\u00a7 58.1-1821)\n\nAny person assessed with any tax administered by the Department of Taxation may,\nwithin ninety days from the date of such assessment, apply for relief to the Tax\nCommissioner. Such application shall be in the form prescribed by the\nDepartment, and shall fully set forth the grounds upon which the taxpayer relies\nand all facts relevant to the taxpayer’s contention. The Tax Commissioner\nmay also require such additional information, testimony or documentary evidence\nas he deems necessary to a fair determination of the application. Any person\naggrieved by an action by the Department with respect to a transferred credit or\nother tax attribute may apply for relief under this section or request to join\nan application already filed by another person assessed with tax or aggrieved by\nan action with respect to the same credit or other tax attribute. Any person\naggrieved by an action by the Department with respect to debarment pursuant to\n\u00a7 58.1-1902 may apply for relief under this section. Notwithstanding the\nprovisions of \u00a7 58.1-3, the Tax Commissioner shall have the discretion to\npermit the joinder of a party or consolidate proceedings on applications filed\nby different taxpayers if the interest of the party or the applications involve\nadjustments to credits or other tax attributes arising from the same transaction\nor occurrence, provided that no interests are prejudiced and the joinder or\nconsolidation advances administrative economy.\n\t\tOn receipt of a notice of intent to file under this section, the Tax\nCommissioner shall refrain from collecting the tax until the time for filing\nhereunder has expired, unless he determines that collection is in jeopardy.\n\t\tAny person whose tax assessment has been improperly collected by the\nDepartment may apply hereunder to assert a claim that any amount so collected\nwas exempt from process.\n\t\tThe initial assessment of any tax administered by the Department of Taxation\nshall include a notice to the taxpayer that specifies all of the\ntaxpayer’s rights under this section, including but not limited to the\nright to have the Tax Commissioner refrain from collecting the tax upon the\nCommissioner’s receipt from the taxpayer of a notice of intent to file for\nrelief under this section.\n\nHISTORY: Code 1950, \u00a7 58-1118; 1950, p. 597; 1956, c. 502; 1971, Ex. Sess., c.\n13; 1972, c. 721; 1973, c. 446; 1980, c. 633; 1984, c. 675; 2007, c. 750; 2008,\nc. 549; 2020, cc. 681, 682.","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}}