{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2030.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2030.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2030.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2030.html"}],"law_id":80779,"edition_id":1,"section_id":80779,"structure_id":12927,"section_number":"58.1-2030","catch_line":"Petition for correction of taxes, etc., assessed by State Corporation Commission","history":"Code 1950, \u00a7 58-1122; 1976, c. 563; 1984, c. 675.","full_text":"Any person or corporation feeling aggrieved by reason of any registration fee, franchise tax, charter tax, entrance fee, license tax, fee or charge assessed or imposed by or under authority of the State Corporation Commission against and collected from any corporation, domestic or foreign, or any fee paid under the provisions of Chapter 5 (\u00a7 13.1-501 et seq.) of Title 13.1, may, unless and except as otherwise specifically provided, within one year from the date of the payment of any such tax, fee or charge, apply to the State Corporation Commission for a correction of such assessment or charge and for a refund, in whole or in part, of the tax, fee or charge so assessed or imposed and paid. No payment shall be recovered after a formal adjudication in a proceeding in which the right of appeal existed and was not taken. Such application shall be by written petition, in duplicate and verified by affidavit. Such application shall be filed with the Commission and shall set forth the names and addresses of every party in interest.","order_by":null,"text":{"0":{"id":289542,"text":"Any person or corporation feeling aggrieved by reason of any registration fee, franchise tax, charter tax, entrance fee, license tax, fee or charge assessed or imposed by or under authority of the State Corporation Commission against and collected from any corporation, domestic or foreign, or any fee paid under the provisions of Chapter 5 (\u00a7 13.1-501 et seq.) of Title 13.1, may, unless and except as otherwise specifically provided, within one year from the date of the payment of any such tax, fee or charge, apply to the State Corporation Commission for a correction of such assessment or charge and for a refund, in whole or in part, of the tax, fee or charge so assessed or imposed and paid. No payment shall be recovered after a formal adjudication in a proceeding in which the right of appeal existed and was not taken. Such application shall be by written petition, in duplicate and verified by affidavit. Such application shall be filed with the Commission and shall set forth the names and addresses of every party in interest.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":12927,"edition_id":1,"name":"Collections and Refunds","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":12926,"metadata":{},"date_created":"2026-06-26 03:44:02","date_modified":"2026-06-26 03:44:02","permalink":{"id":255271,"object_type":"structure","relational_id":12927,"identifier":"2","token":"58.1\/II\/20\/2","url":"\/58.1\/II\/20\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12926,"edition_id":1,"name":"General Provisions","identifier":"20","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:44:02","date_modified":"2026-06-26 03:44:02","permalink":{"id":255263,"object_type":"structure","relational_id":12926,"identifier":"20","token":"58.1\/II\/20","url":"\/58.1\/II\/20\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","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":71734,"structure_id":12927,"section_number":"58.1-2020","catch_line":"Collection out of estate in hands of or debts due by third party","url":"\/58.1-2020\/","token":"58.1\/II\/20\/2\/58.1-2020","metadata":false},{"id":70508,"structure_id":12927,"section_number":"58.1-2021","catch_line":"Memorandum of lien for collection of taxes","url":"\/58.1-2021\/","token":"58.1\/II\/20\/2\/58.1-2021","metadata":false},{"id":57360,"structure_id":12927,"section_number":"58.1-2022","catch_line":"Additional proceedings for the collection of taxes; jurisdiction and venue","url":"\/58.1-2022\/","token":"58.1\/II\/20\/2\/58.1-2022","metadata":false},{"id":64152,"structure_id":12927,"section_number":"58.1-2023","catch_line":"Judgment or decree; effect thereof; enforcement","url":"\/58.1-2023\/","token":"58.1\/II\/20\/2\/58.1-2023","metadata":false},{"id":62053,"structure_id":12927,"section_number":"58.1-2024","catch_line":"Collection in foreign jurisdiction","url":"\/58.1-2024\/","token":"58.1\/II\/20\/2\/58.1-2024","metadata":false},{"id":54033,"structure_id":12927,"section_number":"58.1-2025","catch_line":"Omitted taxes","url":"\/58.1-2025\/","token":"58.1\/II\/20\/2\/58.1-2025","metadata":false},{"id":67044,"structure_id":12927,"section_number":"58.1-2026","catch_line":"Reserved","url":"\/58.1-2026\/","token":"58.1\/II\/20\/2\/58.1-2026","metadata":false},{"id":80779,"structure_id":12927,"section_number":"58.1-2030","catch_line":"Petition for correction of taxes, etc., assessed by State Corporation Commission","url":"\/58.1-2030\/","token":"58.1\/II\/20\/2\/58.1-2030","metadata":false},{"id":72534,"structure_id":12927,"section_number":"58.1-2031","catch_line":"Hearing; notice","url":"\/58.1-2031\/","token":"58.1\/II\/20\/2\/58.1-2031","metadata":false},{"id":75153,"structure_id":12927,"section_number":"58.1-2032","catch_line":"Determination by State Corporation Commission","url":"\/58.1-2032\/","token":"58.1\/II\/20\/2\/58.1-2032","metadata":false},{"id":61578,"structure_id":12927,"section_number":"58.1-2033","catch_line":"Appeal","url":"\/58.1-2033\/","token":"58.1\/II\/20\/2\/58.1-2033","metadata":false},{"id":67533,"structure_id":12927,"section_number":"58.1-2034","catch_line":"Correction of other erroneous assessments made by the State Corporation Commission","url":"\/58.1-2034\/","token":"58.1\/II\/20\/2\/58.1-2034","metadata":false},{"id":59035,"structure_id":12927,"section_number":"58.1-2035","catch_line":"Correction of mere clerical errors","url":"\/58.1-2035\/","token":"58.1\/II\/20\/2\/58.1-2035","metadata":false}],"previous_section":{"id":67044,"structure_id":12927,"section_number":"58.1-2026","catch_line":"Reserved","url":"\/58.1-2026\/","token":"58.1\/II\/20\/2\/58.1-2026","metadata":false},"next_section":{"id":72534,"structure_id":12927,"section_number":"58.1-2031","catch_line":"Hearing; notice","url":"\/58.1-2031\/","token":"58.1\/II\/20\/2\/58.1-2031","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2030\/","history_text":"

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 1976, chapter 563; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":75080,"section_number":"13.1-501","catch_line":"Definitions","order_by":null,"url":"\/13.1-501\/"}],"permalink":{"id":255301,"object_type":"law","relational_id":80779,"identifier":"58.1-2030","token":"58.1\/II\/20\/2\/58.1-2030","url":"\/58.1-2030\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2030\/","token":"58.1\/II\/20\/2\/58.1-2030","dublin_core":{"Title":"Petition for correction of taxes, etc., assessed by State Corporation Commission","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2030","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any person or corporation feeling aggrieved by reason of any registration fee, franchise tax, charter tax, entrance fee, license tax, fee or charge assessed or imposed by or under authority of the State Corporation Commission against and collected from any corporation, domestic or foreign, or any fee paid under the provisions of Chapter 5 (\u00a7 13.1-501<\/a> et seq.) of Title 13.1, may, unless and except as otherwise specifically provided, within one year from the date of the payment of any such tax, fee or charge, apply to the State Corporation Commission for a correction of such assessment or charge and for a refund, in whole or in part, of the tax, fee or charge so assessed or imposed and paid. No payment shall be recovered after a formal adjudication in a proceeding in which the right of appeal<\/span> existed and was not taken. Such application shall be by written petition<\/span>, in duplicate and verified by affidavit<\/span>. Such application shall be filed with the Commission and shall set forth the names and addresses of every party in interest<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPETITION FOR CORRECTION OF TAXES, ETC., ASSESSED BY STATE CORPORATION COMMISSION\n(\u00a7 58.1-2030)\n\nAny person or corporation feeling aggrieved by reason of any registration fee,\nfranchise tax, charter tax, entrance fee, license tax, fee or charge assessed or\nimposed by or under authority of the State Corporation Commission against and\ncollected from any corporation, domestic or foreign, or any fee paid under the\nprovisions of Chapter 5 (\u00a7 13.1-501 et seq.) of Title 13.1, may, unless and\nexcept as otherwise specifically provided, within one year from the date of the\npayment of any such tax, fee or charge, apply to the State Corporation\nCommission for a correction of such assessment or charge and for a refund, in\nwhole or in part, of the tax, fee or charge so assessed or imposed and paid. No\npayment shall be recovered after a formal adjudication in a proceeding in which\nthe right of appeal existed and was not taken. Such application shall be by\nwritten petition, in duplicate and verified by affidavit. Such application shall\nbe filed with the Commission and shall set forth the names and addresses of\nevery party in interest.\n\nHISTORY: Code 1950, \u00a7 58-1122; 1976, c. 563; 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}}