{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2032.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2032.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2032.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2032.html"}],"law_id":75153,"edition_id":1,"section_id":75153,"structure_id":12927,"section_number":"58.1-2032","catch_line":"Determination by State Corporation Commission","history":"Code 1950, \u00a7 58-1124; 1984, c. 675.","full_text":"In determining the issue the State Corporation Commission shall sit in its capacity as a court and shall consider all matters of law and fact involved. If of the opinion that the petitioner is entitled to relief, in whole or in part, the Commission shall certify to the Comptroller its findings and judgment and the Comptroller shall draw his warrant on the State Treasurer in favor of the person or corporation for the erroneous or excessive amount so certified to have been paid.","order_by":null,"text":{"0":{"id":269888,"text":"In determining the issue the State Corporation Commission shall sit in its capacity as a court and shall consider all matters of law and fact involved. If of the opinion that the petitioner is entitled to relief, in whole or in part, the Commission shall certify to the Comptroller its findings and judgment and the Comptroller shall draw his warrant on the State Treasurer in favor of the person or corporation for the erroneous or excessive amount so certified to have been paid.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2032\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 1984, chapter 675.<\/p>","references":[{"id":61578,"section_number":"58.1-2033","catch_line":"Appeal","order_by":null,"url":"\/58.1-2033\/"}],"refers_to":false,"permalink":{"id":255309,"object_type":"law","relational_id":75153,"identifier":"58.1-2032","token":"58.1\/II\/20\/2\/58.1-2032","url":"\/58.1-2032\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2032\/","token":"58.1\/II\/20\/2\/58.1-2032","dublin_core":{"Title":"Determination by State Corporation Commission","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2032","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>In determining the <span class=\"dictionary\">issue<\/span> the State Corporation Commission shall sit in its capacity as a <span class=\"dictionary\">court<\/span> and shall consider all matters of <span class=\"dictionary\">law<\/span> and <span class=\"dictionary\">fact<\/span> involved. If of the <span class=\"dictionary\">opinion<\/span> that the petitioner is entitled to relief, in whole or in part, the Commission shall certify to the Comptroller its <span class=\"dictionary\">findings<\/span> and <span class=\"dictionary\">judgment<\/span> and the Comptroller shall draw his warrant on the State Treasurer in favor of the person or corporation for the erroneous or excessive amount so certified to have been paid.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDETERMINATION BY STATE CORPORATION COMMISSION (\u00a7 58.1-2032)\n\nIn determining the issue the State Corporation Commission shall sit in its\ncapacity as a court and shall consider all matters of law and fact involved. If\nof the opinion that the petitioner is entitled to relief, in whole or in part,\nthe Commission shall certify to the Comptroller its findings and judgment and\nthe Comptroller shall draw his warrant on the State Treasurer in favor of the\nperson or corporation for the erroneous or excessive amount so certified to have\nbeen paid.\n\nHISTORY: Code 1950, \u00a7 58-1124; 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}}