{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1826.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1826.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1826.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1826.html"}],"law_id":79294,"edition_id":1,"section_id":79294,"structure_id":14260,"section_number":"58.1-1826","catch_line":"Action of court","history":"Code 1950, \u00a7 58-1134; 1972, c. 721; 1980, c. 633; 1984, c. 675; 1985, c. 221; 2006, c. 342; 2008, c. 549.","full_text":"If the court is satisfied that the applicant is erroneously or improperly assessed with any taxes, or that an action with respect to a transferred credit or other tax attribute is erroneous, and that the erroneous assessment or action was not caused by the willful failure or refusal of the applicant to furnish the Department with the necessary information, as required by law, the court may order that the assessment or action be corrected. If the assessment exceeds the proper amount, the court may order that the applicant be exonerated from the payment of so much as is erroneously or improperly charged, if not already paid and, if paid, that it be refunded to him. If the assessment is less than the proper amount, the court shall order that the applicant pay the proper taxes and to this end the court shall be clothed with all the powers and duties of the authority which made the assessment complained of as of the time when such assessment was made and all the powers and duties conferred by law upon such authority between the time such assessment was made and the time such application is heard. The court may order that any amount which has been improperly collected be refunded to such applicant. A copy of any order made under this section or \u00a7 58.1-1827 correcting an erroneous or improper assessment shall be certified by the clerk of the court to the Tax Commissioner.","order_by":null,"text":{"0":{"id":283900,"text":"If the court is satisfied that the applicant is erroneously or improperly assessed with any taxes, or that an action with respect to a transferred credit or other tax attribute is erroneous, and that the erroneous assessment or action was not caused by the willful failure or refusal of the applicant to furnish the Department with the necessary information, as required by law, the court may order that the assessment or action be corrected. If the assessment exceeds the proper amount, the court may order that the applicant be exonerated from the payment of so much as is erroneously or improperly charged, if not already paid and, if paid, that it be refunded to him. If the assessment is less than the proper amount, the court shall order that the applicant pay the proper taxes and to this end the court shall be clothed with all the powers and duties of the authority which made the assessment complained of as of the time when such assessment was made and all the powers and duties conferred by law upon such authority between the time such assessment was made and the time such application is heard. The court may order that any amount which has been improperly collected be refunded to such applicant. A copy of any order made under this section or \u00a7 58.1-1827 correcting an erroneous or improper assessment shall be certified by the clerk of the court to the Tax Commissioner.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1826\/","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 1985, chapter 221; in 2006, chapter 342<\/a>; in 2008, chapter 549<\/a>.<\/p>","references":[{"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":84382,"section_number":"58.1-1830","catch_line":"Effect of order","order_by":null,"url":"\/58.1-1830\/"},{"id":82242,"section_number":"58.1-204","catch_line":"Publication of rulings, decisions, orders and regulations","order_by":null,"url":"\/58.1-204\/"}],"refers_to":[{"id":74340,"section_number":"58.1-1827","catch_line":"Correction of double assessments","order_by":null,"url":"\/58.1-1827\/"}],"permalink":{"id":253075,"object_type":"law","relational_id":79294,"identifier":"58.1-1826","token":"58.1\/I\/18\/2\/58.1-1826","url":"\/58.1-1826\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1826\/","token":"58.1\/I\/18\/2\/58.1-1826","dublin_core":{"Title":"Action of court","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1826","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

If the court<\/span> is satisfied that the applicant is erroneously or improperly assessed with any taxes, or that an action with respect to a transferred credit or other tax attribute is erroneous, and that the erroneous assessment or action was not caused by the willful failure or refusal of the applicant to furnish the Department<\/span> with the necessary information, as required by law<\/span>, the court<\/span> may order<\/span> that the assessment or action be corrected. If the assessment exceeds the proper amount, the court<\/span> may order<\/span> that the applicant be exonerated from the payment of so much as is erroneously or improperly charged, if not already paid and, if paid, that it be refunded to him. If the assessment is less than the proper amount, the court<\/span> shall order<\/span> that the applicant pay the proper taxes and to this end the court<\/span> shall be clothed with all the powers and duties of the authority which made the assessment complained of as of the time when such assessment was made and all the powers and duties conferred by law<\/span> upon such authority between the time such assessment was made and the time such application is heard. The court<\/span> may order<\/span> that any amount which has been improperly collected be refunded to such applicant. A copy of any order<\/span> made under this section or \u00a7 58.1-1827<\/a> correcting an erroneous or improper assessment shall be certified by the clerk of the court<\/span> to the Tax Commissioner<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nACTION OF COURT (\u00a7 58.1-1826)\n\nIf the court is satisfied that the applicant is erroneously or improperly\nassessed with any taxes, or that an action with respect to a transferred credit\nor other tax attribute is erroneous, and that the erroneous assessment or action\nwas not caused by the willful failure or refusal of the applicant to furnish the\nDepartment with the necessary information, as required by law, the court may\norder that the assessment or action be corrected. If the assessment exceeds the\nproper amount, the court may order that the applicant be exonerated from the\npayment of so much as is erroneously or improperly charged, if not already paid\nand, if paid, that it be refunded to him. If the assessment is less than the\nproper amount, the court shall order that the applicant pay the proper taxes and\nto this end the court shall be clothed with all the powers and duties of the\nauthority which made the assessment complained of as of the time when such\nassessment was made and all the powers and duties conferred by law upon such\nauthority between the time such assessment was made and the time such\napplication is heard. The court may order that any amount which has been\nimproperly collected be refunded to such applicant. A copy of any order made\nunder this section or \u00a7 58.1-1827 correcting an erroneous or improper\nassessment shall be certified by the clerk of the court to the Tax Commissioner.\n\nHISTORY: Code 1950, \u00a7 58-1134; 1972, c. 721; 1980, c. 633; 1984, c. 675; 1985,\nc. 221; 2006, c. 342; 2008, c. 549.","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}}