{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2299.15.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2299.15.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2299.15.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2299.15.html"}],"law_id":69492,"edition_id":1,"section_id":69492,"structure_id":13590,"section_number":"58.1-2299.15","catch_line":"Application to Commissioner for correction; appeal","history":"2012, cc. 217, 225.","full_text":"A\n\nAny person assessed with any tax administered by the Department pursuant to this chapter or against whom an order or decision of the Commissioner has been adversely rendered relating to the provisions of this chapter may, within 30 days from the date of such assessment, order, or decision 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 applicant relies and all facts relevant to the applicant’s contention. The Commissioner may also require such additional information, testimony, or documentary evidence as he deems necessary to make a fair determination of the application.B\n\nOn receipt of a written notice of intent to file under subsection A for relief from a tax assessment, the Commissioner shall refrain from collecting the tax until the time for filing hereunder has expired, unless he determines that collection is in jeopardy.C\n\nAny person against whom an order or decision of the Commissioner has been adversely rendered relating to the provisions of this chapter may, within 15 days of such order or decision, appeal from such order or decision to the Circuit Court of the City of Richmond.","order_by":null,"text":{"0":{"id":251274,"text":"Any person assessed with any tax administered by the Department pursuant to this chapter or against whom an order or decision of the Commissioner has been adversely rendered relating to the provisions of this chapter may, within 30 days from the date of such assessment, order, or decision 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 applicant relies and all facts relevant to the applicant’s contention. The Commissioner may also require such additional information, testimony, or documentary evidence as he deems necessary to make 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":251275,"text":"On receipt of a written notice of intent to file under subsection A for relief from a tax assessment, 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","next_prefix":"C"},"2":{"id":251276,"text":"Any person against whom an order or decision of the Commissioner has been adversely rendered relating to the provisions of this chapter may, within 15 days of such order or decision, appeal from such order or decision to the Circuit Court of the City of Richmond.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":13590,"edition_id":1,"name":"Motor Vehicle Fuels Sales Tax in Certain Transportation Districts","identifier":"22.1","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:45:20","date_modified":"2026-06-26 03:45:20","permalink":{"id":255729,"object_type":"structure","relational_id":13590,"identifier":"22.1","token":"58.1\/II\/22.1","url":"\/58.1\/II\/22.1\/","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":64772,"structure_id":13590,"section_number":"58.1-2291","catch_line":"Title","url":"\/58.1-2291\/","token":"58.1\/II\/22.1\/58.1-2291","metadata":false},{"id":84453,"structure_id":13590,"section_number":"58.1-2292","catch_line":"Definitions","url":"\/58.1-2292\/","token":"58.1\/II\/22.1\/58.1-2292","metadata":false},{"id":73431,"structure_id":13590,"section_number":"58.1-2293","catch_line":"Regulation; 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civil penalty","url":"\/58.1-2299.7\/","token":"58.1\/II\/22.1\/58.1-2299.7","metadata":false},{"id":76960,"structure_id":13590,"section_number":"58.1-2299.8","catch_line":"Payment of civil penalty; disposition; waiver","url":"\/58.1-2299.8\/","token":"58.1\/II\/22.1\/58.1-2299.8","metadata":false},{"id":72202,"structure_id":13590,"section_number":"58.1-2299.9","catch_line":"Prohibited acts; criminal penalties","url":"\/58.1-2299.9\/","token":"58.1\/II\/22.1\/58.1-2299.9","metadata":false}],"previous_section":{"id":69938,"structure_id":13590,"section_number":"58.1-2299.14","catch_line":"Recordkeeping requirements; inspection of records; civil penalties","url":"\/58.1-2299.14\/","token":"58.1\/II\/22.1\/58.1-2299.14","metadata":false},"next_section":{"id":58582,"structure_id":13590,"section_number":"58.1-2299.16","catch_line":"Period of limitations","url":"\/58.1-2299.16\/","token":"58.1\/II\/22.1\/58.1-2299.16","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2299.15\/","history_text":"

This law was first created in 2012. The record of its establishment is cataloged in chapters 217<\/a> and 225<\/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":78522,"section_number":"58.1-2299.13","catch_line":"Memorandum of lien for collection of taxes","order_by":null,"url":"\/58.1-2299.13\/"}],"refers_to":false,"permalink":{"id":255795,"object_type":"law","relational_id":69492,"identifier":"58.1-2299.15","token":"58.1\/II\/22.1\/58.1-2299.15","url":"\/58.1-2299.15\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2299.15\/","token":"58.1\/II\/22.1\/58.1-2299.15","dublin_core":{"Title":"Application to Commissioner for correction; appeal","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2299.15","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any person assessed with any tax administered by the Department<\/span> pursuant to this chapter or against whom an order<\/span> or decision of the Commissioner<\/span> has been adversely rendered relating to the provisions of this chapter may, within 30 days from the date of such assessment, order<\/span>, or decision 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 applicant relies and all facts<\/span> relevant to the applicant’s contention. The Commissioner<\/span> may also require such additional information, testimony<\/span>, or documentary evidence<\/span> as he deems necessary to make 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 subsection A for relief from a tax assessment, 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>\n\t\t\t\t\t\t

C.<\/span> Any person against whom an order<\/span> or decision of the Commissioner<\/span> has been adversely rendered relating to the provisions of this chapter may, within 15 days of such order<\/span> or decision, appeal<\/span> from such order<\/span> or decision to the Circuit<\/span> Court<\/span> of the City of Richmond. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPLICATION TO COMMISSIONER FOR CORRECTION; APPEAL (\u00a7 58.1-2299.15)\n\nA. Any person assessed with any tax administered by the Department pursuant to\nthis chapter or against whom an order or decision of the Commissioner has been\nadversely rendered relating to the provisions of this chapter may, within 30\ndays from the date of such assessment, order, or decision apply for relief to\nthe Commissioner. Such application shall be in the form prescribed by the\nDepartment and shall fully set forth the grounds upon which the applicant relies\nand all facts relevant to the applicant’s contention. The Commissioner may\nalso require such additional information, testimony, or documentary evidence as\nhe deems necessary to make a fair determination of the application.\n\nB. On receipt of a written notice of intent to file under subsection A for\nrelief from a tax assessment, the Commissioner shall refrain from collecting the\ntax until the time for filing hereunder has expired, unless he determines that\ncollection is in jeopardy.\n\nC. Any person against whom an order or decision of the Commissioner has been\nadversely rendered relating to the provisions of this chapter may, within 15\ndays of such order or decision, appeal from such order or decision to the\nCircuit Court of the City of Richmond.\n\nHISTORY: 2012, cc. 217, 225.","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}}