{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2281.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2281.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2281.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2281.html"}],"law_id":82979,"edition_id":1,"section_id":82979,"structure_id":15426,"section_number":"58.1-2281","catch_line":"Application to Commissioner for correction","history":"2000, cc. 729, 758.","full_text":"A\n\nAny person assessed with any tax administered by the Department may, within thirty days from the date of such assessment, apply for relief to the Commissioner. Such application shall be in the form prescribed by the Department, and shall fully set forth the grounds upon which the taxpayer relies and all facts relevant to the taxpayer’s contention. The Commissioner may also require such additional information, testimony or documentary evidence as he deems necessary to a fair determination of the application.B\n\nOn receipt of a written notice of intent to file under this section, the Commissioner shall refrain from collecting the tax until the time for filing hereunder has expired, unless he determines that collection is in jeopardy.","order_by":null,"text":{"0":{"id":297464,"text":"Any person assessed with any tax administered by the Department may, within thirty days from the date of such assessment, apply for relief to the Commissioner. Such application shall be in the form prescribed by the Department, and shall fully set forth the grounds upon which the taxpayer relies and all facts relevant to the taxpayer’s contention. The Commissioner may also require such additional information, testimony or documentary evidence as he deems necessary to a fair determination of the application.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":297465,"text":"On receipt of a written notice of intent to file under this section, the Commissioner shall refrain from collecting the tax until the time for filing hereunder has expired, unless he determines that collection is in jeopardy.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":15426,"edition_id":1,"name":"Assessments and Collections","identifier":"8","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:54:52","date_modified":"2026-06-26 03:54:52","permalink":{"id":255685,"object_type":"structure","relational_id":15426,"identifier":"8","token":"58.1\/II\/22\/8","url":"\/58.1\/II\/22\/8\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13668,"edition_id":1,"name":"Virginia Fuels Tax Act","identifier":"22","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:45:31","date_modified":"2026-06-26 03:45:31","permalink":{"id":255331,"object_type":"structure","relational_id":13668,"identifier":"22","token":"58.1\/II\/22","url":"\/58.1\/II\/22\/","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":58762,"structure_id":15426,"section_number":"58.1-2280","catch_line":"Estimates of fuel subject to tax; assessments; notice of assessment","url":"\/58.1-2280\/","token":"58.1\/II\/22\/8\/58.1-2280","metadata":false},{"id":82979,"structure_id":15426,"section_number":"58.1-2281","catch_line":"Application to Commissioner for correction","url":"\/58.1-2281\/","token":"58.1\/II\/22\/8\/58.1-2281","metadata":false},{"id":77361,"structure_id":15426,"section_number":"58.1-2282","catch_line":"Appeal of Commissioner's decisions","url":"\/58.1-2282\/","token":"58.1\/II\/22\/8\/58.1-2282","metadata":false},{"id":64448,"structure_id":15426,"section_number":"58.1-2283","catch_line":"Jeopardy assessment","url":"\/58.1-2283\/","token":"58.1\/II\/22\/8\/58.1-2283","metadata":false},{"id":74247,"structure_id":15426,"section_number":"58.1-2284","catch_line":"Memorandum of lien for collection of taxes","url":"\/58.1-2284\/","token":"58.1\/II\/22\/8\/58.1-2284","metadata":false},{"id":71332,"structure_id":15426,"section_number":"58.1-2285","catch_line":"Period of limitations","url":"\/58.1-2285\/","token":"58.1\/II\/22\/8\/58.1-2285","metadata":false},{"id":87176,"structure_id":15426,"section_number":"58.1-2286","catch_line":"Waiver of time limitation on assessment of taxes","url":"\/58.1-2286\/","token":"58.1\/II\/22\/8\/58.1-2286","metadata":false},{"id":72486,"structure_id":15426,"section_number":"58.1-2287","catch_line":"Suits to recover taxes","url":"\/58.1-2287\/","token":"58.1\/II\/22\/8\/58.1-2287","metadata":false},{"id":61920,"structure_id":15426,"section_number":"58.1-2288","catch_line":"Liability of corporate or partnership officer; penalty","url":"\/58.1-2288\/","token":"58.1\/II\/22\/8\/58.1-2288","metadata":false}],"previous_section":{"id":58762,"structure_id":15426,"section_number":"58.1-2280","catch_line":"Estimates of fuel subject to tax; assessments; notice of assessment","url":"\/58.1-2280\/","token":"58.1\/II\/22\/8\/58.1-2280","metadata":false},"next_section":{"id":77361,"structure_id":15426,"section_number":"58.1-2282","catch_line":"Appeal of Commissioner's decisions","url":"\/58.1-2282\/","token":"58.1\/II\/22\/8\/58.1-2282","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2281\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 729<\/a> and 758<\/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":74247,"section_number":"58.1-2284","catch_line":"Memorandum of lien for collection of taxes","order_by":null,"url":"\/58.1-2284\/"}],"refers_to":false,"permalink":{"id":255691,"object_type":"law","relational_id":82979,"identifier":"58.1-2281","token":"58.1\/II\/22\/8\/58.1-2281","url":"\/58.1-2281\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2281\/","token":"58.1\/II\/22\/8\/58.1-2281","dublin_core":{"Title":"Application to Commissioner for correction","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2281","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any person<\/span> assessed with any tax administered by the Department<\/span> may, within thirty days from the date of such assessment<\/span>, apply for relief to the Commissioner<\/span>. Such application shall be in the form prescribed by the Department<\/span>, and shall fully set forth the grounds upon which the taxpayer<\/span> relies and all facts<\/span> relevant to the taxpayer<\/span>’s contention. The Commissioner<\/span> may also require such additional information, testimony<\/span> or documentary evidence<\/span> as he deems necessary to a fair determination of the application. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> On receipt of a written notice of intent<\/span> to file under this section, the Commissioner<\/span> shall refrain from collecting the tax until the time for filing hereunder has expired, unless he determines that collection is in jeopardy. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPLICATION TO COMMISSIONER FOR CORRECTION (\u00a7 58.1-2281)\n\nA. Any person assessed with any tax administered by the Department may, within\nthirty days from the date of such assessment, apply for relief to the\nCommissioner. Such application shall be in the form prescribed by the\nDepartment, and shall fully set forth the grounds upon which the taxpayer relies\nand all facts relevant to the taxpayer’s contention. The Commissioner may\nalso require such additional information, testimony or documentary evidence as\nhe deems necessary to a fair determination of the application.\n\nB. On receipt of a written notice of intent to file under this section, the\nCommissioner shall refrain from collecting the tax until the time for filing\nhereunder has expired, unless he determines that collection is in jeopardy.\n\nHISTORY: 2000, cc. 729, 758.","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}}