{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1828.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1828.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1828.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1828.html"}],"law_id":59711,"edition_id":1,"section_id":59711,"structure_id":14260,"section_number":"58.1-1828","catch_line":"Appeal","history":"Code 1950, \u00a7 58-1138; 1972, c. 721; 1984, c. 675; 2021, Sp. Sess. I, c. 489.","full_text":"The Tax Commissioner or the taxpayer may take an appeal from any final order of the court to the Court of Appeals.","order_by":null,"text":{"0":{"id":218680,"text":"The Tax Commissioner or the taxpayer may take an appeal from any final order of the court to the Court of Appeals.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1828\/","history_text":"<p>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 1972, chapter 721; in 1984, chapter 675.<\/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":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":84382,"section_number":"58.1-1830","catch_line":"Effect of order","order_by":null,"url":"\/58.1-1830\/"}],"refers_to":false,"permalink":{"id":253083,"object_type":"law","relational_id":59711,"identifier":"58.1-1828","token":"58.1\/I\/18\/2\/58.1-1828","url":"\/58.1-1828\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1828\/","token":"58.1\/I\/18\/2\/58.1-1828","dublin_core":{"Title":"Appeal","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1828","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The <span class=\"dictionary\">Tax Commissioner<\/span> or the <span class=\"dictionary\">taxpayer<\/span> may take an <span class=\"dictionary\">appeal<\/span> from any <span class=\"dictionary\">final order<\/span> of the <span class=\"dictionary\">court<\/span> to the <span class=\"dictionary\">Court<\/span> of <span class=\"dictionary\">Appeals<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nAPPEAL (\u00a7 58.1-1828)\n\nThe Tax Commissioner or the taxpayer may take an appeal from any final order of\nthe court to the Court of Appeals.\n\nHISTORY: Code 1950, \u00a7 58-1138; 1972, c. 721; 1984, c. 675; 2021, Sp. Sess. I,\nc. 489.","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}}