{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1825.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1825.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1825.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1825.html"}],"law_id":72555,"edition_id":1,"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","history":"Code 1950, \u00a7 58-1130; 1950, p. 598; 1973, c. 280; 1976, c. 311; 1977, c. 624; 1980, c. 633; 1984, c. 675; 1985, c. 221; 1991, c. 714; 1998, c. 529; 2003, c. 908; 2008, c. 549; 2020, cc. 681, 682.","full_text":"A\n\nAny person assessed with any tax administered by the Department of Taxation and aggrieved by any such assessment, or aggrieved by an action by the Department with respect to a transferred credit or other tax attribute, or aggrieved by an action by the Department with respect to debarment pursuant to § 58.1-1902, may, unless otherwise specifically provided by law, within (i) three years from the date such assessment is made or (ii) one year from the date of the Tax Commissioner’s determination under § 58.1-1822, whichever is later, apply to a circuit court for relief. The venue for such proceeding shall be as specified in subdivision 13 b of § 8.01-261. The application shall be before the court when it is filed in the clerk’s office.B\n\nExcept as provided in subsection C, the court shall require the applicant to pay the assessment before proceeding with its application upon granting a motion by the Tax Commissioner seeking to compel such payment and showing to the satisfaction of the court that the Department is likely to prevail on the merits of the case, that the application is (i) not well grounded in fact; (ii) not warranted by existing law or a good faith argument for the extension, modification, or reversal of existing law; (iii) interposed for an improper purpose, such as to harass, to cause unnecessary delay in the collection of the revenue, or to create needless cost to the Commonwealth from the litigation; or (iv) otherwise frivolous.C\n\nIn lieu of the payment required in subsection B, the taxpayer may, within 60 days of the court’s ruling, (i) post a bond pursuant to the provisions of § 16.1-107, with a corporate surety licensed to do business in Virginia, or (ii) file an irrevocable letter of credit satisfactory to the Tax Commissioner as to the bank or savings institution, the form and substance, and payable to the Commonwealth in the face amount of the contested assessment increased by twice the interest rate for underpayments published by the Department and in effect at the time the application is filed. The letter of credit shall be from a bank incorporated or authorized to conduct banking business under the laws of this Commonwealth or authorized to do business in this Commonwealth under the banking laws of the United States, or a federally insured savings institution located in this Commonwealth. Such bond or irrevocable letter of credit shall be conditioned upon payment by the applicant of the amount of the taxes, penalty and interest ordered by the court pursuant to § 58.1-1826, if any.D\n\nAny person whose assessment has been improperly collected from property exempt from process may within three years from the date such assessment is made, or if later, within one year of the Tax Commissioner’s decision on a process exemption claim under § 58.1-1821 apply to a circuit court for relief. The venue for such proceeding shall be as specified in subdivision 13 b of § 8.01-261.\n\t\t\tThe Department shall be named as defendant, and the proceedings shall be conducted as an action at law before the court sitting without a jury. It shall be the burden of the applicant in any such proceeding to show that the assessment or collection or action on a transferred credit or other tax attribute complained of is erroneous or otherwise improper. The court’s order shall be entered pursuant to § 58.1-1826.E\n\nNothing in this section shall prevent the Tax Commissioner from collecting the assessment if he determines that collection is in jeopardy.","order_by":null,"text":{"0":{"id":261226,"text":"Any person assessed with any tax administered by the Department of Taxation and aggrieved by any such assessment, or aggrieved by an action by the Department with respect to a transferred credit or other tax attribute, or aggrieved by an action by the Department with respect to debarment pursuant to § 58.1-1902, may, unless otherwise specifically provided by law, within (i) three years from the date such assessment is made or (ii) one year from the date of the Tax Commissioner’s determination under § 58.1-1822, whichever is later, apply to a circuit court for relief. The venue for such proceeding shall be as specified in subdivision 13 b of § 8.01-261. The application shall be before the court when it is filed in the clerk’s office.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":261227,"text":"Except as provided in subsection C, the court shall require the applicant to pay the assessment before proceeding with its application upon granting a motion by the Tax Commissioner seeking to compel such payment and showing to the satisfaction of the court that the Department is likely to prevail on the merits of the case, that the application is (i) not well grounded in fact; (ii) not warranted by existing law or a good faith argument for the extension, modification, or reversal of existing law; (iii) interposed for an improper purpose, such as to harass, to cause unnecessary delay in the collection of the revenue, or to create needless cost to the Commonwealth from the litigation; or (iv) otherwise frivolous.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":261228,"text":"In lieu of the payment required in subsection B, the taxpayer may, within 60 days of the court’s ruling, (i) post a bond pursuant to the provisions of § 16.1-107, with a corporate surety licensed to do business in Virginia, or (ii) file an irrevocable letter of credit satisfactory to the Tax Commissioner as to the bank or savings institution, the form and substance, and payable to the Commonwealth in the face amount of the contested assessment increased by twice the interest rate for underpayments published by the Department and in effect at the time the application is filed. The letter of credit shall be from a bank incorporated or authorized to conduct banking business under the laws of this Commonwealth or authorized to do business in this Commonwealth under the banking laws of the United States, or a federally insured savings institution located in this Commonwealth. Such bond or irrevocable letter of credit shall be conditioned upon payment by the applicant of the amount of the taxes, penalty and interest ordered by the court pursuant to § 58.1-1826, if any.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":261229,"text":"Any person whose assessment has been improperly collected from property exempt from process may within three years from the date such assessment is made, or if later, within one year of the Tax Commissioner’s decision on a process exemption claim under § 58.1-1821 apply to a circuit court for relief. The venue for such proceeding shall be as specified in subdivision 13 b of § 8.01-261.\n\t\t\tThe Department shall be named as defendant, and the proceedings shall be conducted as an action at law before the court sitting without a jury. It shall be the burden of the applicant in any such proceeding to show that the assessment or collection or action on a transferred credit or other tax attribute complained of is erroneous or otherwise improper. The court’s order shall be entered pursuant to § 58.1-1826.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":261230,"text":"Nothing in this section shall prevent the Tax Commissioner from collecting the assessment if he determines that collection is in jeopardy.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1825\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 11 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 1973, chapter 280; in 1976, chapter 311; in 1977, chapter 624; in 1980, chapter 633; in 1984, chapter 675; in 1985, chapter 221; in 1991, chapter 714; in 1998, chapter 529<\/a>; in 2003, chapter 908<\/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":64173,"section_number":"58.1-1824","catch_line":"Protective claim for refund","order_by":null,"url":"\/58.1-1824\/"},{"id":56638,"section_number":"58.1-1829","catch_line":"Costs in proceedings under \u00a7\u00a7 58.1-1825 through 58.1-1828","order_by":null,"url":"\/58.1-1829\/"},{"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":82590,"section_number":"58.1-479","catch_line":"Refund to employer; time limitation; procedure","order_by":null,"url":"\/58.1-479\/"}],"refers_to":[{"id":55864,"section_number":"16.1-107","catch_line":"Requirements for appeal","order_by":null,"url":"\/16.1-107\/"},{"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":79294,"section_number":"58.1-1826","catch_line":"Action of court","order_by":null,"url":"\/58.1-1826\/"},{"id":58268,"section_number":"58.1-1902","catch_line":"Debarment; civil penalty","order_by":null,"url":"\/58.1-1902\/"},{"id":63400,"section_number":"8.01-261","catch_line":"Category A or preferred venue","order_by":null,"url":"\/8.01-261\/"}],"permalink":{"id":253071,"object_type":"law","relational_id":72555,"identifier":"58.1-1825","token":"58.1\/I\/18\/2\/58.1-1825","url":"\/58.1-1825\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1825\/","token":"58.1\/I\/18\/2\/58.1-1825","dublin_core":{"Title":"Application to court for correction of erroneous or improper assessments of state taxes generally","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1825","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any person assessed with any tax administered by the Department<\/span> of Taxation and aggrieved by any such assessment, or aggrieved by an action by the Department<\/span> with respect to a transferred credit or other tax attribute, or aggrieved by an action by the Department<\/span> with respect to debarment pursuant to § 58.1-1902<\/a>, may, unless otherwise specifically provided by law<\/span>, within (i) three years from the date such assessment is made or (ii) one year from the date of the Tax Commissioner<\/span>’s determination under § 58.1-1822<\/a>, whichever is later, apply to a circuit<\/span> court<\/span> for relief. The venue<\/span> for such proceeding shall be as specified in subdivision 13 b of § 8.01-261<\/a>. The application shall be before the court<\/span> when it is filed in the clerk’s office. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Except as provided in subsection C, the court<\/span> shall require the applicant to pay the assessment before proceeding with its application upon granting a motion<\/span> by the Tax Commissioner<\/span> seeking to compel such payment and showing to the satisfaction of the court<\/span> that the Department<\/span> is likely to prevail on the merits of the case, that the application is (i) not well grounded in fact<\/span>; (ii) not warranted by existing law<\/span> or a good faith argument for the extension, modification, or reversal of existing law<\/span>; (iii) interposed for an improper purpose, such as to harass, to cause unnecessary delay in the collection of the revenue, or to create needless cost to the Commonwealth from the litigation<\/span>; or (iv) otherwise frivolous. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> In lieu of the payment required in subsection B, the taxpayer<\/span> may, within 60 days of the court<\/span>’s ruling, (i) post a bond<\/span> pursuant to the provisions of § 16.1-107<\/a>, with a corporate surety<\/span> licensed to do business in Virginia, or (ii) file an irrevocable letter of credit satisfactory to the Tax Commissioner<\/span> as to the bank or savings institution, the form and substance, and payable to the Commonwealth in the face amount of the contested assessment increased by twice the interest rate for underpayments published by the Department<\/span> and in effect at the time the application is filed. The letter of credit shall be from a bank incorporated or authorized to conduct banking business under the laws<\/span> of this Commonwealth or authorized to do business in this Commonwealth under the banking laws<\/span> of the United States, or a federally insured savings institution located in this Commonwealth. Such bond<\/span> or irrevocable letter of credit shall be conditioned upon payment by the applicant of the amount of the taxes, penalty<\/span> and interest ordered by the court<\/span> pursuant to § 58.1-1826<\/a>, if any. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Any person whose assessment has been improperly collected from property exempt from process may within three years from the date such assessment is made, or if later, within one year of the Tax Commissioner<\/span>’s decision on a process exemption claim under § 58.1-1821<\/a> apply to a circuit<\/span> court<\/span> for relief. The venue<\/span> for such proceeding shall be as specified in subdivision 13 b of § 8.01-261<\/a>.\n\t\t\tThe Department<\/span> shall be named as defendant<\/span>, and the proceedings shall be conducted as an action at law<\/span> before the court<\/span> sitting without a jury<\/span>. It shall be the burden of the applicant in any such proceeding to show that the assessment or collection or action on a transferred credit or other tax attribute complained of is erroneous or otherwise improper. The court<\/span>’s order<\/span> shall be entered pursuant to § 58.1-1826<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Nothing in this section shall prevent the Tax Commissioner<\/span> from collecting the assessment if he determines that collection is in jeopardy. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPLICATION TO COURT FOR CORRECTION OF ERRONEOUS OR IMPROPER ASSESSMENTS OF\nSTATE TAXES GENERALLY (\u00a7 58.1-1825)\n\nA. Any person assessed with any tax administered by the Department of Taxation\nand aggrieved by any such assessment, or aggrieved by an action by the\nDepartment with respect to a transferred credit or other tax attribute, or\naggrieved by an action by the Department with respect to debarment pursuant to\n§ 58.1-1902, may, unless otherwise specifically provided by law, within (i)\nthree years from the date such assessment is made or (ii) one year from the date\nof the Tax Commissioner’s determination under § 58.1-1822, whichever\nis later, apply to a circuit court for relief. The venue for such proceeding\nshall be as specified in subdivision 13 b of § 8.01-261. The application\nshall be before the court when it is filed in the clerk’s office.\n\nB. Except as provided in subsection C, the court shall require the applicant to\npay the assessment before proceeding with its application upon granting a motion\nby the Tax Commissioner seeking to compel such payment and showing to the\nsatisfaction of the court that the Department is likely to prevail on the merits\nof the case, that the application is (i) not well grounded in fact; (ii) not\nwarranted by existing law or a good faith argument for the extension,\nmodification, or reversal of existing law; (iii) interposed for an improper\npurpose, such as to harass, to cause unnecessary delay in the collection of the\nrevenue, or to create needless cost to the Commonwealth from the litigation; or\n(iv) otherwise frivolous.\n\nC. In lieu of the payment required in subsection B, the taxpayer may, within 60\ndays of the court’s ruling, (i) post a bond pursuant to the provisions of\n§ 16.1-107, with a corporate surety licensed to do business in Virginia, or\n(ii) file an irrevocable letter of credit satisfactory to the Tax Commissioner\nas to the bank or savings institution, the form and substance, and payable to\nthe Commonwealth in the face amount of the contested assessment increased by\ntwice the interest rate for underpayments published by the Department and in\neffect at the time the application is filed. The letter of credit shall be from\na bank incorporated or authorized to conduct banking business under the laws of\nthis Commonwealth or authorized to do business in this Commonwealth under the\nbanking laws of the United States, or a federally insured savings institution\nlocated in this Commonwealth. Such bond or irrevocable letter of credit shall be\nconditioned upon payment by the applicant of the amount of the taxes, penalty\nand interest ordered by the court pursuant to § 58.1-1826, if any.\n\nD. Any person whose assessment has been improperly collected from property\nexempt from process may within three years from the date such assessment is\nmade, or if later, within one year of the Tax Commissioner’s decision on a\nprocess exemption claim under § 58.1-1821 apply to a circuit court for\nrelief. The venue for such proceeding shall be as specified in subdivision 13 b\nof § 8.01-261.\n\t\t\tThe Department shall be named as defendant, and the proceedings shall be\nconducted as an action at law before the court sitting without a jury. It shall\nbe the burden of the applicant in any such proceeding to show that the\nassessment or collection or action on a transferred credit or other tax\nattribute complained of is erroneous or otherwise improper. The court’s\norder shall be entered pursuant to § 58.1-1826.\n\nE. Nothing in this section shall prevent the Tax Commissioner from collecting\nthe assessment if he determines that collection is in jeopardy.\n\nHISTORY: Code 1950, \u00a7 58-1130; 1950, p. 598; 1973, c. 280; 1976, c. 311; 1977,\nc. 624; 1980, c. 633; 1984, c. 675; 1985, c. 221; 1991, c. 714; 1998, c. 529;\n2003, c. 908; 2008, c. 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}}