{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1822.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1822.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1822.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1822.html"}],"law_id":55503,"edition_id":1,"section_id":55503,"structure_id":14260,"section_number":"58.1-1822","catch_line":"Action of Tax Commissioner on application for correction","history":"Code 1950, \u00a7 58-1119; 1972, c. 721; 1980, c. 633; 1984, c. 675; 1997, c. 428; 2008, c. 549; 2011, c. 295.","full_text":"If the Tax Commissioner is satisfied, by evidence submitted to him or otherwise, that an applicant is erroneously or improperly assessed with any tax administered by the Department of Taxation, or that an action with respect to a transferred credit or other tax attribute is erroneous, the Tax Commissioner may order that such assessment or action be corrected. If the assessment exceeds the proper amount, the Tax Commissioner shall order that the applicant be exonerated from the payment of so much as is erroneously or improperly charged, if not already paid into the state treasury, and, if paid, that it be refunded to him. If the assessment is less than the proper amount, the Tax Commissioner shall order that the applicant pay the proper taxes. He shall refund to the taxpayer any exempt funds which have been improperly collected. The Tax Commissioner shall refrain from collecting a contested assessment until he has made a final determination under this section unless he determines that collection is in jeopardy. In any action on an application for correction, the Tax Commissioner shall state in writing the facts and law supporting the action on such application.\n\t\tFor all outstanding liabilities upon which an application for correction has been filed, interest shall accrue on the outstanding liability at the rate prescribed by \u00a7 58.1-15 until nine months from the date of assessment. From nine months after the date of the related assessment until the Tax Commissioner issues a determination under this section, interest shall accrue at the “Federal short-term rate” established pursuant to \u00a7 6621(b) of the Internal Revenue Code. If the Tax Commissioner determines that any portion of the assessment is correct after considering the application for correction, accrual of interest at the rate prescribed in \u00a7 58.1-15 shall resume 30 days after the date of the Tax Commissioner’s action on the application for correction. If the Tax Commissioner issues a determination within nine months from the date of assessment, interest shall accrue on the outstanding liability solely at the rate prescribed by \u00a7 58.1-15.","order_by":null,"text":{"0":{"id":203446,"text":"If the Tax Commissioner is satisfied, by evidence submitted to him or otherwise, that an applicant is erroneously or improperly assessed with any tax administered by the Department of Taxation, or that an action with respect to a transferred credit or other tax attribute is erroneous, the Tax Commissioner may order that such assessment or action be corrected. If the assessment exceeds the proper amount, the Tax Commissioner shall order that the applicant be exonerated from the payment of so much as is erroneously or improperly charged, if not already paid into the state treasury, and, if paid, that it be refunded to him. If the assessment is less than the proper amount, the Tax Commissioner shall order that the applicant pay the proper taxes. He shall refund to the taxpayer any exempt funds which have been improperly collected. The Tax Commissioner shall refrain from collecting a contested assessment until he has made a final determination under this section unless he determines that collection is in jeopardy. In any action on an application for correction, the Tax Commissioner shall state in writing the facts and law supporting the action on such application.\n\t\tFor all outstanding liabilities upon which an application for correction has been filed, interest shall accrue on the outstanding liability at the rate prescribed by \u00a7 58.1-15 until nine months from the date of assessment. From nine months after the date of the related assessment until the Tax Commissioner issues a determination under this section, interest shall accrue at the “Federal short-term rate” established pursuant to \u00a7 6621(b) of the Internal Revenue Code. If the Tax Commissioner determines that any portion of the assessment is correct after considering the application for correction, accrual of interest at the rate prescribed in \u00a7 58.1-15 shall resume 30 days after the date of the Tax Commissioner’s action on the application for correction. If the Tax Commissioner issues a determination within nine months from the date of assessment, interest shall accrue on the outstanding liability solely at the rate prescribed by \u00a7 58.1-15.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1822\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 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 1972, chapter 721; in 1980, chapter 633; in 1984, chapter 675; in 1997, chapter 428<\/a>; in 2008, chapter 549<\/a>; in 2011, chapter 295<\/a>.<\/p>","references":[{"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":83093,"section_number":"58.1-1833","catch_line":"Interest on overpayments or improper collection","order_by":null,"url":"\/58.1-1833\/"},{"id":82242,"section_number":"58.1-204","catch_line":"Publication of rulings, decisions, orders and regulations","order_by":null,"url":"\/58.1-204\/"},{"id":73408,"section_number":"58.1-3703.1","catch_line":"Uniform ordinance provisions","order_by":null,"url":"\/58.1-3703.1\/"},{"id":61894,"section_number":"58.1-3983.1","catch_line":"Appeals and rulings of local taxes","order_by":null,"url":"\/58.1-3983.1\/"}],"refers_to":[{"id":77006,"section_number":"58.1-15","catch_line":"Rate of interest","order_by":null,"url":"\/58.1-15\/"}],"permalink":{"id":253059,"object_type":"law","relational_id":55503,"identifier":"58.1-1822","token":"58.1\/I\/18\/2\/58.1-1822","url":"\/58.1-1822\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1822\/","token":"58.1\/I\/18\/2\/58.1-1822","dublin_core":{"Title":"Action of Tax Commissioner on application for correction","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1822","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

If the Tax Commissioner<\/span> is satisfied, by evidence<\/span> submitted to him or otherwise, that an applicant is erroneously or improperly assessed with any tax administered by the Department<\/span> of Taxation, or that an action with respect to a transferred credit or other tax attribute is erroneous, the Tax Commissioner<\/span> may order<\/span> that such assessment or action be corrected. If the assessment exceeds the proper amount, the Tax Commissioner<\/span> shall order<\/span> that the applicant be exonerated from the payment of so much as is erroneously or improperly charged, if not already paid into the state treasury, and, if paid, that it be refunded to him. If the assessment is less than the proper amount, the Tax Commissioner<\/span> shall order<\/span> that the applicant pay the proper taxes. He shall refund to the taxpayer<\/span> any exempt funds which have been improperly collected. The Tax Commissioner<\/span> shall refrain from collecting a contested assessment until he has made a final determination under this section unless he determines that collection is in jeopardy. In any action on an application for correction, the Tax Commissioner<\/span> shall state in writing the facts<\/span> and law<\/span> supporting the action on such application.\n\t\tFor all outstanding liabilities upon which an application for correction has been filed, interest shall accrue on the outstanding liability at the rate prescribed by \u00a7 58.1-15<\/a> until nine months from the date of assessment. From nine months after the date of the related assessment until the Tax Commissioner<\/span> issues<\/span> a determination under this section, interest shall accrue at the “Federal short-term rate” established pursuant to \u00a7 6621(b) of the Internal Revenue Code. If the Tax Commissioner<\/span> determines that any portion of the assessment is correct after considering the application for correction, accrual of interest at the rate prescribed in \u00a7 58.1-15<\/a> shall resume 30 days after the date of the Tax Commissioner<\/span>’s action on the application for correction. If the Tax Commissioner<\/span> issues<\/span> a determination within nine months from the date of assessment, interest shall accrue on the outstanding liability solely at the rate prescribed by \u00a7 58.1-15<\/a>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nACTION OF TAX COMMISSIONER ON APPLICATION FOR CORRECTION (\u00a7 58.1-1822)\n\nIf the Tax Commissioner is satisfied, by evidence submitted to him or otherwise,\nthat an applicant is erroneously or improperly assessed with any tax\nadministered by the Department of Taxation, or that an action with respect to a\ntransferred credit or other tax attribute is erroneous, the Tax Commissioner may\norder that such assessment or action be corrected. If the assessment exceeds the\nproper amount, the Tax Commissioner shall order that the applicant be exonerated\nfrom the payment of so much as is erroneously or improperly charged, if not\nalready paid into the state treasury, and, if paid, that it be refunded to him.\nIf the assessment is less than the proper amount, the Tax Commissioner shall\norder that the applicant pay the proper taxes. He shall refund to the taxpayer\nany exempt funds which have been improperly collected. The Tax Commissioner\nshall refrain from collecting a contested assessment until he has made a final\ndetermination under this section unless he determines that collection is in\njeopardy. In any action on an application for correction, the Tax Commissioner\nshall state in writing the facts and law supporting the action on such\napplication.\n\t\tFor all outstanding liabilities upon which an application for correction has\nbeen filed, interest shall accrue on the outstanding liability at the rate\nprescribed by \u00a7 58.1-15 until nine months from the date of assessment. From\nnine months after the date of the related assessment until the Tax Commissioner\nissues a determination under this section, interest shall accrue at the\n“Federal short-term rate” established pursuant to \u00a7 6621(b) of the\nInternal Revenue Code. If the Tax Commissioner determines that any portion of\nthe assessment is correct after considering the application for correction,\naccrual of interest at the rate prescribed in \u00a7 58.1-15 shall resume 30 days\nafter the date of the Tax Commissioner’s action on the application for\ncorrection. If the Tax Commissioner issues a determination within nine months\nfrom the date of assessment, interest shall accrue on the outstanding liability\nsolely at the rate prescribed by \u00a7 58.1-15.\n\nHISTORY: Code 1950, \u00a7 58-1119; 1972, c. 721; 1980, c. 633; 1984, c. 675; 1997,\nc. 428; 2008, c. 549; 2011, c. 295.","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}}