{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1835.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1835.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1835.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1835.html"}],"law_id":65732,"edition_id":1,"section_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","history":"1996, c. 634.","full_text":"The Tax Commissioner shall abate any portion of any tax, interest, and penalty attributable to erroneous advice furnished to the taxpayer in writing by an employee of the Department acting in his official capacity if:\n\n1\n\nThe written advice was reasonably relied upon by the taxpayer and was in response to a specific written request by the taxpayer;2\n\nThe portion of the penalty or tax did not result from a failure by the taxpayer to provide adequate or accurate information; and3\n\nThe facts of the case described in the written advice and the request therefor are the same, and the taxpayer’s business or personal operations have not changed since the advice was rendered.","order_by":null,"text":{"0":{"id":238916,"text":"The Tax Commissioner shall abate any portion of any tax, interest, and penalty attributable to erroneous advice furnished to the taxpayer in writing by an employee of the Department acting in his official capacity if:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":238917,"text":"The written advice was reasonably relied upon by the taxpayer and was in response to a specific written request by the taxpayer;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":238918,"text":"The portion of the penalty or tax did not result from a failure by the taxpayer to provide adequate or accurate information; and","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":238919,"text":"The facts of the case described in the written advice and the request therefor are the same, and the taxpayer’s business or personal operations have not changed since the advice was rendered.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2"}},"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 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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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1835\/","history_text":"

This law was first created in 1996. The record of its establishment is cataloged in chapter 634<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":[{"id":85882,"section_number":"58.1-1845","catch_line":"Virginia Taxpayer Bill of Rights","order_by":null,"url":"\/58.1-1845\/"}],"refers_to":false,"permalink":{"id":253111,"object_type":"law","relational_id":65732,"identifier":"58.1-1835","token":"58.1\/I\/18\/2\/58.1-1835","url":"\/58.1-1835\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1835\/","token":"58.1\/I\/18\/2\/58.1-1835","dublin_core":{"Title":"Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Department","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1835","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The Tax Commissioner<\/span> shall abate any portion of any tax, interest, and penalty<\/span> attributable to erroneous advice furnished to the taxpayer<\/span> in writing by an employee of the Department<\/span> acting in his official capacity if:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The written advice was reasonably relied upon by the taxpayer<\/span> and was in response to a specific written request by the taxpayer<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The portion of the penalty<\/span> or tax did not result from a failure by the taxpayer<\/span> to provide adequate or accurate information; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The facts<\/span> of the case described in the written advice and the request therefor are the same, and the taxpayer<\/span>’s business or personal operations have not changed since the advice was rendered. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nABATEMENT OF ANY TAX, INTEREST, AND PENALTY ATTRIBUTABLE TO ERRONEOUS WRITTEN\nADVICE BY THE DEPARTMENT (\u00a7 58.1-1835)\n\nThe Tax Commissioner shall abate any portion of any tax, interest, and penalty\nattributable to erroneous advice furnished to the taxpayer in writing by an\nemployee of the Department acting in his official capacity if:\n\n1. The written advice was reasonably relied upon by the taxpayer and was in\nresponse to a specific written request by the taxpayer;\n\n2. The portion of the penalty or tax did not result from a failure by the\ntaxpayer to provide adequate or accurate information; and\n\n3. The facts of the case described in the written advice and the request\ntherefor are the same, and the taxpayer’s business or personal operations\nhave not changed since the advice was rendered.\n\nHISTORY: 1996, c. 634.","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}}