{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1830.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1830.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1830.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1830.html"}],"law_id":84382,"edition_id":1,"section_id":84382,"structure_id":14260,"section_number":"58.1-1830","catch_line":"Effect of order","history":"Code 1950, \u00a7 58-1136; 1980, c. 633; 1984, c. 675.","full_text":"An order of exoneration under \u00a7\u00a7 58.1-1826, 58.1-1827 or \u00a7 58.1-1828, when delivered to the Tax Commissioner, shall restrain him from collecting so much as is thus erroneously charged. If what was so erroneously charged has been paid, the order of the court under \u00a7\u00a7 58.1-1826, 58.1-1827 or \u00a7 58.1-1828, when presented to the appropriate state or local official, shall serve as the only direction necessary to obtain refund of the amount so ordered.","order_by":null,"text":{"0":{"id":302416,"text":"An order of exoneration under \u00a7\u00a7 58.1-1826, 58.1-1827 or \u00a7 58.1-1828, when delivered to the Tax Commissioner, shall restrain him from collecting so much as is thus erroneously charged. If what was so erroneously charged has been paid, the order of the court under \u00a7\u00a7 58.1-1826, 58.1-1827 or \u00a7 58.1-1828, when presented to the appropriate state or local official, shall serve as the only direction necessary to obtain refund of the amount so ordered.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1830\/","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 1980, chapter 633; in 1984, chapter 675.<\/p>","references":[{"id":82590,"section_number":"58.1-479","catch_line":"Refund to employer; time limitation; procedure","order_by":null,"url":"\/58.1-479\/"},{"id":75795,"section_number":"58.1-499","catch_line":"Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year","order_by":null,"url":"\/58.1-499\/"}],"refers_to":[{"id":79294,"section_number":"58.1-1826","catch_line":"Action of court","order_by":null,"url":"\/58.1-1826\/"},{"id":74340,"section_number":"58.1-1827","catch_line":"Correction of double assessments","order_by":null,"url":"\/58.1-1827\/"},{"id":59711,"section_number":"58.1-1828","catch_line":"Appeal","order_by":null,"url":"\/58.1-1828\/"}],"permalink":{"id":253091,"object_type":"law","relational_id":84382,"identifier":"58.1-1830","token":"58.1\/I\/18\/2\/58.1-1830","url":"\/58.1-1830\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1830\/","token":"58.1\/I\/18\/2\/58.1-1830","dublin_core":{"Title":"Effect of order","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1830","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>An <span class=\"dictionary\">order<\/span> of exoneration under \u00a7\u00a7&nbsp;<a class=\"law\" title=\"Action of court\" href=\"\/58.1-1826\/\">58.1-1826<\/a>, <a class=\"law\" title=\"Correction of double assessments\" href=\"\/58.1-1827\/\">58.1-1827<\/a> or \u00a7&nbsp;<a class=\"law\" title=\"Appeal\" href=\"\/58.1-1828\/\">58.1-1828<\/a>, when delivered to the <span class=\"dictionary\">Tax Commissioner<\/span>, shall restrain him from collecting so much as is thus erroneously charged. If what was so erroneously charged has been paid, the <span class=\"dictionary\">order<\/span> of the <span class=\"dictionary\">court<\/span> under \u00a7\u00a7&nbsp;<a class=\"law\" title=\"Action of court\" href=\"\/58.1-1826\/\">58.1-1826<\/a>, <a class=\"law\" title=\"Correction of double assessments\" href=\"\/58.1-1827\/\">58.1-1827<\/a> or \u00a7&nbsp;<a class=\"law\" title=\"Appeal\" href=\"\/58.1-1828\/\">58.1-1828<\/a>, when presented to the appropriate state or local official, shall serve as the only direction necessary to obtain refund of the amount so ordered.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nEFFECT OF ORDER (\u00a7 58.1-1830)\n\nAn order of exoneration under \u00a7\u00a7 58.1-1826, 58.1-1827 or \u00a7 58.1-1828, when\ndelivered to the Tax Commissioner, shall restrain him from collecting so much as\nis thus erroneously charged. If what was so erroneously charged has been paid,\nthe order of the court under \u00a7\u00a7 58.1-1826, 58.1-1827 or \u00a7 58.1-1828, when\npresented to the appropriate state or local official, shall serve as the only\ndirection necessary to obtain refund of the amount so ordered.\n\nHISTORY: Code 1950, \u00a7 58-1136; 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}}