{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1823.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1823.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1823.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1823.html"}],"law_id":64280,"edition_id":1,"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","history":"Code 1950, \u00a7 58-1118.1; 1972, c. 721; 1973, c. 446; 1979, c. 690; 1980, c. 633; 1984, c. 675; 1989, Sp. Sess., cc. 1, 2, 6; 1992, c. 678; 1994, c. 488; 1994, 1st Sp. Sess., cc. 2, 5; 1996, cc. 637, 654; 1998, cc. 358, 374; 2006, c. 234; 2010, c. 228; 2017, c. 444; 2020, c. 1030.","full_text":"Any person filing a tax return or paying an assessment required for any tax administered by the Department may file an amended return with the Department within the later of (i) three years from the last day prescribed by law for the timely filing of the return; (ii) one year from the final determination date, as defined in \u00a7 58.1-311.2, for any change or correction in the liability of the taxpayer for any federal tax upon which the state tax is based, provided that the refund does not exceed the amount of the decrease in Virginia tax attributable to such federal change or correction; (iii) two years from the filing of an amended Virginia return resulting in the payment of additional tax, provided that the amended return raises issues relating solely to such prior amended return and that the refund does not exceed the amount of the payment with such prior amended return; (iv) two years from the payment of an assessment, provided that the amended return raises issues relating solely to such assessment and that the refund does not exceed the amount of such payment; or (v) one year from the final determination of any change or correction in the income tax of the taxpayer for any other state, provided that the refund does not exceed the amount of the decrease in Virginia tax attributable to such change or correction. If the Department is satisfied, by evidence submitted to it or otherwise, that the tax assessed and paid upon the original return exceeds the proper amount, the Department may reassess the taxpayer and order that any amount excessively paid be refunded to him. The Department may reduce such refund by the amount of any taxes, penalties and interest which are due for the period covered by the amended return, or any past-due taxes, penalties and interest which have been assessed within the appropriate period of limitations. Any order of the Department denying such reassessment and refund, or the failure of the Department to act thereon within three months shall, as to matters first raised by the amended return, be deemed an assessment for the purpose of enabling the taxpayer to pursue the remedies allowed under this chapter.","order_by":null,"text":{"0":{"id":233955,"text":"Any person filing a tax return or paying an assessment required for any tax administered by the Department may file an amended return with the Department within the later of (i) three years from the last day prescribed by law for the timely filing of the return; (ii) one year from the final determination date, as defined in \u00a7 58.1-311.2, for any change or correction in the liability of the taxpayer for any federal tax upon which the state tax is based, provided that the refund does not exceed the amount of the decrease in Virginia tax attributable to such federal change or correction; (iii) two years from the filing of an amended Virginia return resulting in the payment of additional tax, provided that the amended return raises issues relating solely to such prior amended return and that the refund does not exceed the amount of the payment with such prior amended return; (iv) two years from the payment of an assessment, provided that the amended return raises issues relating solely to such assessment and that the refund does not exceed the amount of such payment; or (v) one year from the final determination of any change or correction in the income tax of the taxpayer for any other state, provided that the refund does not exceed the amount of the decrease in Virginia tax attributable to such change or correction. If the Department is satisfied, by evidence submitted to it or otherwise, that the tax assessed and paid upon the original return exceeds the proper amount, the Department may reassess the taxpayer and order that any amount excessively paid be refunded to him. The Department may reduce such refund by the amount of any taxes, penalties and interest which are due for the period covered by the amended return, or any past-due taxes, penalties and interest which have been assessed within the appropriate period of limitations. Any order of the Department denying such reassessment and refund, or the failure of the Department to act thereon within three months shall, as to matters first raised by the amended return, be deemed an assessment for the purpose of enabling the taxpayer to pursue the remedies allowed under this chapter.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1823\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 13 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 1973, chapter 446; in 1979, chapter 690; in 1980, chapter 633; in 1984, chapter 675; in 1992, chapter 678; in 1994, chapter 488<\/a>; in 1996, chapters 637<\/a> and 654<\/a>; in 1998, chapters 358<\/a> and 374<\/a>; in 2006, chapter 234<\/a>; in 2010, chapter 228<\/a>; in 2017, chapter 444<\/a>; in 2020, chapter 1030<\/a>.<\/p>","references":[{"id":72733,"section_number":"58.1-399.7","catch_line":"Administration","order_by":null,"url":"\/58.1-399.7\/"},{"id":78639,"section_number":"58.1-439.12:10","catch_line":"Virginia port volume increase tax credit","order_by":null,"url":"\/58.1-439.12_10\/"}],"refers_to":[{"id":59617,"section_number":"58.1-311.2","catch_line":"Final determination date","order_by":null,"url":"\/58.1-311.2\/"}],"permalink":{"id":253063,"object_type":"law","relational_id":64280,"identifier":"58.1-1823","token":"58.1\/I\/18\/2\/58.1-1823","url":"\/58.1-1823\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1823\/","token":"58.1\/I\/18\/2\/58.1-1823","dublin_core":{"Title":"Reassessment and refund upon the filing of amended return or the payment of an assessment","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1823","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any person filing a tax return or paying an assessment required for any tax administered by the Department<\/span> may file an amended return with the Department<\/span> within the later of (i) three years from the last day prescribed by law<\/span> for the timely filing of the return; (ii) one year from the final determination date, as defined in \u00a7 58.1-311.2<\/a>, for any change or correction in the liability of the taxpayer<\/span> for any federal tax upon which the state tax is based, provided that the refund does not exceed the amount of the decrease in Virginia tax attributable to such federal change or correction; (iii) two years from the filing of an amended Virginia return resulting in the payment of additional tax, provided that the amended return raises issues<\/span> relating solely to such prior amended return and that the refund does not exceed the amount of the payment with such prior amended return; (iv) two years from the payment of an assessment, provided that the amended return raises issues<\/span> relating solely to such assessment and that the refund does not exceed the amount of such payment; or (v) one year from the final determination of any change or correction in the income tax of the taxpayer<\/span> for any other state, provided that the refund does not exceed the amount of the decrease in Virginia tax attributable to such change or correction. If the Department<\/span> is satisfied, by evidence<\/span> submitted to it or otherwise, that the tax assessed and paid upon the original return exceeds the proper amount, the Department<\/span> may reassess the taxpayer<\/span> and order<\/span> that any amount excessively paid be refunded to him. The Department<\/span> may reduce such refund by the amount of any taxes, penalties and interest which are due for the period covered by the amended return, or any past-due taxes, penalties and interest which have been assessed within the appropriate period of limitations. Any order<\/span> of the Department<\/span> denying such reassessment and refund, or the failure of the Department<\/span> to act thereon within three months shall, as to matters first raised by the amended return, be deemed an assessment for the purpose of enabling the taxpayer<\/span> to pursue the remedies allowed under this chapter.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREASSESSMENT AND REFUND UPON THE FILING OF AMENDED RETURN OR THE PAYMENT OF AN\nASSESSMENT (\u00a7 58.1-1823)\n\nAny person filing a tax return or paying an assessment required for any tax\nadministered by the Department may file an amended return with the Department\nwithin the later of (i) three years from the last day prescribed by law for the\ntimely filing of the return; (ii) one year from the final determination date, as\ndefined in \u00a7 58.1-311.2, for any change or correction in the liability of the\ntaxpayer for any federal tax upon which the state tax is based, provided that\nthe refund does not exceed the amount of the decrease in Virginia tax\nattributable to such federal change or correction; (iii) two years from the\nfiling of an amended Virginia return resulting in the payment of additional tax,\nprovided that the amended return raises issues relating solely to such prior\namended return and that the refund does not exceed the amount of the payment\nwith such prior amended return; (iv) two years from the payment of an\nassessment, provided that the amended return raises issues relating solely to\nsuch assessment and that the refund does not exceed the amount of such payment;\nor (v) one year from the final determination of any change or correction in the\nincome tax of the taxpayer for any other state, provided that the refund does\nnot exceed the amount of the decrease in Virginia tax attributable to such\nchange or correction. If the Department is satisfied, by evidence submitted to\nit or otherwise, that the tax assessed and paid upon the original return exceeds\nthe proper amount, the Department may reassess the taxpayer and order that any\namount excessively paid be refunded to him. The Department may reduce such\nrefund by the amount of any taxes, penalties and interest which are due for the\nperiod covered by the amended return, or any past-due taxes, penalties and\ninterest which have been assessed within the appropriate period of limitations.\nAny order of the Department denying such reassessment and refund, or the failure\nof the Department to act thereon within three months shall, as to matters first\nraised by the amended return, be deemed an assessment for the purpose of\nenabling the taxpayer to pursue the remedies allowed under this chapter.\n\nHISTORY: Code 1950, \u00a7 58-1118.1; 1972, c. 721; 1973, c. 446; 1979, c. 690;\n1980, c. 633; 1984, c. 675; 1989, Sp. Sess., cc. 1, 2, 6; 1992, c. 678; 1994, c.\n488; 1994, 1st Sp. Sess., cc. 2, 5; 1996, cc. 637, 654; 1998, cc. 358, 374;\n2006, c. 234; 2010, c. 228; 2017, c. 444; 2020, c. 1030.","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}}