{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1824.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1824.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1824.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1824.html"}],"law_id":64173,"edition_id":1,"section_id":64173,"structure_id":14260,"section_number":"58.1-1824","catch_line":"Protective claim for refund","history":"Code 1950, \u00a7 58-1119.1; 1980, c. 633; 1984, c. 675.","full_text":"Any person who has paid an assessment of taxes administered by the Department of Taxation may preserve his judicial remedies by filing a claim for refund with the Tax Commissioner on forms prescribed by the Department within three years of the date such tax was assessed. Such taxpayer may, at any time before the end of one year after the date of the Tax Commissioner’s decision on such claim, seek redress from the circuit court under \u00a7 58.1-1825. The Tax Commissioner may decide such claim on the merits in the manner provided in \u00a7 58.1-1822 for appeals under \u00a7 58.1-1821, or may, in his discretion, hold such claim without decision pending the conclusion of litigation affecting such claim. The fact that such claim is pending shall not be a bar to any other action under this chapter.","order_by":null,"text":{"0":{"id":233621,"text":"Any person who has paid an assessment of taxes administered by the Department of Taxation may preserve his judicial remedies by filing a claim for refund with the Tax Commissioner on forms prescribed by the Department within three years of the date such tax was assessed. Such taxpayer may, at any time before the end of one year after the date of the Tax Commissioner’s decision on such claim, seek redress from the circuit court under \u00a7 58.1-1825. The Tax Commissioner may decide such claim on the merits in the manner provided in \u00a7 58.1-1822 for appeals under \u00a7 58.1-1821, or may, in his discretion, hold such claim without decision pending the conclusion of litigation affecting such claim. The fact that such claim is pending shall not be a bar to any other action 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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1824\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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.<\/p>","references":[{"id":82242,"section_number":"58.1-204","catch_line":"Publication of rulings, decisions, orders and regulations","order_by":null,"url":"\/58.1-204\/"},{"id":74390,"section_number":"58.1-205","catch_line":"Effect of regulations, rulings, etc., and administrative interpretations","order_by":null,"url":"\/58.1-205\/"}],"refers_to":[{"id":76759,"section_number":"58.1-1821","catch_line":"Application to Tax Commissioner for correction","order_by":null,"url":"\/58.1-1821\/"},{"id":55503,"section_number":"58.1-1822","catch_line":"Action of Tax Commissioner on application for correction","order_by":null,"url":"\/58.1-1822\/"},{"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\/"}],"permalink":{"id":253067,"object_type":"law","relational_id":64173,"identifier":"58.1-1824","token":"58.1\/I\/18\/2\/58.1-1824","url":"\/58.1-1824\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1824\/","token":"58.1\/I\/18\/2\/58.1-1824","dublin_core":{"Title":"Protective claim for refund","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1824","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any person who has paid an assessment of taxes administered by the Department<\/span> of Taxation may preserve his judicial remedies by filing a claim for refund with the Tax Commissioner<\/span> on forms prescribed by the Department<\/span> within three years of the date such tax was assessed. Such taxpayer<\/span> may, at any time before the end of one year after the date of the Tax Commissioner<\/span>’s decision on such claim, seek redress from the circuit<\/span> court<\/span> under \u00a7 58.1-1825<\/a>. The Tax Commissioner<\/span> may decide such claim on the merits in the manner provided in \u00a7 58.1-1822<\/a> for appeals<\/span> under \u00a7 58.1-1821<\/a>, or may, in his discretion, hold such claim without decision pending the conclusion of litigation<\/span> affecting such claim. The fact<\/span> that such claim is pending shall not be a bar to any other action under this chapter.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPROTECTIVE CLAIM FOR REFUND (\u00a7 58.1-1824)\n\nAny person who has paid an assessment of taxes administered by the Department of\nTaxation may preserve his judicial remedies by filing a claim for refund with\nthe Tax Commissioner on forms prescribed by the Department within three years of\nthe date such tax was assessed. Such taxpayer may, at any time before the end of\none year after the date of the Tax Commissioner’s decision on such claim,\nseek redress from the circuit court under \u00a7 58.1-1825. The Tax Commissioner may\ndecide such claim on the merits in the manner provided in \u00a7 58.1-1822 for\nappeals under \u00a7 58.1-1821, or may, in his discretion, hold such claim without\ndecision pending the conclusion of litigation affecting such claim. The fact\nthat such claim is pending shall not be a bar to any other action under this\nchapter.\n\nHISTORY: Code 1950, \u00a7 58-1119.1; 1980, c. 633; 1984, c. 675.","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}}