{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2282.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2282.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2282.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2282.html"}],"law_id":77361,"edition_id":1,"section_id":77361,"structure_id":15426,"section_number":"58.1-2282","catch_line":"Appeal of Commissioner’s decisions","history":"2000, cc. 729, 758; 2021, Sp. Sess. I, c. 489.","full_text":"A\n\nAny person against whom an assessment, order or decision of the Commissioner has been adversely rendered, which assessment, order, or decision relates to the collection of unreported, incorrectly or fraudulently reported taxes, the granting or canceling of a license, the filing of a bond, an increase in the amount of a bond, a change of surety on a bond, the filing of reports, the examination of records, or any other matter wherein the findings are in the discretion of the Commissioner, may, within 30 days from the date thereof, file a petition of appeal from such assessment, order, or decision, in the circuit court in the city or county wherein such person resides, provided that any petition for a refund for taxes timely paid shall be filed within one year of the date of payment. A copy of the petition shall be sent to the Commissioner at the time of the filing with the court. The original shall show, by certificate, the date of mailing such copy to the Commissioner.B\n\nIn any proceeding under this section, the assessments by the Commissioner shall be presumed correct. The burden of proof shall be upon the petitioner to show that the assessment was incorrect and contrary to law. The circuit court is authorized to enter judgment against such person for the taxes, penalty, and interest due. The failure by any such person to appeal under the provisions of this section within the time period specified shall render the assessment, order, or decision of the Commissioner conclusively valid and binding upon such person. Such person or the Commissioner may appeal from the final decision of the circuit court to the Court of Appeals.","order_by":null,"text":{"0":{"id":277454,"text":"Any person against whom an assessment, order or decision of the Commissioner has been adversely rendered, which assessment, order, or decision relates to the collection of unreported, incorrectly or fraudulently reported taxes, the granting or canceling of a license, the filing of a bond, an increase in the amount of a bond, a change of surety on a bond, the filing of reports, the examination of records, or any other matter wherein the findings are in the discretion of the Commissioner, may, within 30 days from the date thereof, file a petition of appeal from such assessment, order, or decision, in the circuit court in the city or county wherein such person resides, provided that any petition for a refund for taxes timely paid shall be filed within one year of the date of payment. A copy of the petition shall be sent to the Commissioner at the time of the filing with the court. The original shall show, by certificate, the date of mailing such copy to the Commissioner.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":277455,"text":"In any proceeding under this section, the assessments by the Commissioner shall be presumed correct. The burden of proof shall be upon the petitioner to show that the assessment was incorrect and contrary to law. The circuit court is authorized to enter judgment against such person for the taxes, penalty, and interest due. The failure by any such person to appeal under the provisions of this section within the time period specified shall render the assessment, order, or decision of the Commissioner conclusively valid and binding upon such person. Such person or the Commissioner may appeal from the final decision of the circuit court to the Court of Appeals.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2282\/","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":false,"refers_to":false,"permalink":{"id":255695,"object_type":"law","relational_id":77361,"identifier":"58.1-2282","token":"58.1\/II\/22\/8\/58.1-2282","url":"\/58.1-2282\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2282\/","token":"58.1\/II\/22\/8\/58.1-2282","dublin_core":{"Title":"Appeal of Commissioner’s decisions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2282","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any person<\/span> against whom an assessment<\/span>, order<\/span> or decision of the Commissioner<\/span> has been adversely rendered, which assessment<\/span>, order<\/span>, or decision relates to the collection of unreported, incorrectly or fraudulently reported taxes, the granting or canceling of a license, the filing of a bond<\/span>, an increase in the amount of a bond<\/span>, a change of surety<\/span> on a bond<\/span>, the filing of reports, the examination of records, or any other matter wherein the findings<\/span> are in the discretion of the Commissioner<\/span>, may, within 30 days from the date thereof, file a petition<\/span> of appeal<\/span> from such assessment<\/span>, order<\/span>, or decision, in the circuit<\/span> court<\/span> in the city or county wherein such person<\/span> resides, provided that any petition<\/span> for a refund for taxes timely paid shall be filed within one year of the date of payment. A copy of the petition<\/span> shall be sent to the Commissioner<\/span> at the time of the filing with the court<\/span>. The original shall show, by certificate, the date of mailing such copy to the Commissioner<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In any proceeding under this section, the assessments<\/span> by the Commissioner<\/span> shall be presumed correct. The burden of proof<\/span> shall be upon the petitioner to show that the assessment<\/span> was incorrect and contrary to law<\/span>. The circuit<\/span> court<\/span> is authorized to enter judgment<\/span> against such person<\/span> for the taxes, penalty<\/span>, and interest due. The failure by any such person<\/span> to appeal<\/span> under the provisions of this section within the time period specified shall render the assessment<\/span>, order<\/span>, or decision of the Commissioner<\/span> conclusively valid and binding upon such person<\/span>. Such person<\/span> or the Commissioner<\/span> may appeal<\/span> from the final decision of the circuit<\/span> court<\/span> to the Court<\/span> of Appeals<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPEAL OF COMMISSIONER’S DECISIONS (\u00a7 58.1-2282)\n\nA. Any person against whom an assessment, order or decision of the Commissioner\nhas been adversely rendered, which assessment, order, or decision relates to the\ncollection of unreported, incorrectly or fraudulently reported taxes, the\ngranting or canceling of a license, the filing of a bond, an increase in the\namount of a bond, a change of surety on a bond, the filing of reports, the\nexamination of records, or any other matter wherein the findings are in the\ndiscretion of the Commissioner, may, within 30 days from the date thereof, file\na petition of appeal from such assessment, order, or decision, in the circuit\ncourt in the city or county wherein such person resides, provided that any\npetition for a refund for taxes timely paid shall be filed within one year of\nthe date of payment. A copy of the petition shall be sent to the Commissioner at\nthe time of the filing with the court. The original shall show, by certificate,\nthe date of mailing such copy to the Commissioner.\n\nB. In any proceeding under this section, the assessments by the Commissioner\nshall be presumed correct. The burden of proof shall be upon the petitioner to\nshow that the assessment was incorrect and contrary to law. The circuit court is\nauthorized to enter judgment against such person for the taxes, penalty, and\ninterest due. The failure by any such person to appeal under the provisions of\nthis section within the time period specified shall render the assessment,\norder, or decision of the Commissioner conclusively valid and binding upon such\nperson. Such person or the Commissioner may appeal from the final decision of\nthe circuit court to the Court of Appeals.\n\nHISTORY: 2000, cc. 729, 758; 2021, Sp. Sess. I, c. 489.","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}}