{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2674.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2674.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2674.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2674.1.html"}],"law_id":86170,"edition_id":1,"section_id":86170,"structure_id":15070,"section_number":"58.1-2674.1","catch_line":"Application for correction of certification to Department of Taxation","history":"2000, c. 368; 2004, c. 716.","full_text":"Any telecommunications company or electric supplier aggrieved by any action of the Commission in the certification of gross receipts to the Department of Taxation as required by \u00a7 58.1-400.1 or \u00a7 58.1-400.3 may apply to the Commission for review and correction of any specified item or items of a certification. Such application shall be in a form prescribed by the Commission and shall be filed within 18 months of the date of the certification to the Department of Taxation after which date the Commission shall have no authority under this section or any other provision of law to receive any application or complaint concerning the certification. The Commission shall provide for notice to the Department of Taxation of any application. If, from the evidence introduced at any hearing on the application or its own investigation, the Commission finds that the certification is incorrect, it shall correct the certification to the Department of Taxation.","order_by":null,"text":{"0":{"id":308680,"text":"Any telecommunications company or electric supplier aggrieved by any action of the Commission in the certification of gross receipts to the Department of Taxation as required by \u00a7 58.1-400.1 or \u00a7 58.1-400.3 may apply to the Commission for review and correction of any specified item or items of a certification. Such application shall be in a form prescribed by the Commission and shall be filed within 18 months of the date of the certification to the Department of Taxation after which date the Commission shall have no authority under this section or any other provision of law to receive any application or complaint concerning the certification. The Commission shall provide for notice to the Department of Taxation of any application. If, from the evidence introduced at any hearing on the application or its own investigation, the Commission finds that the certification is incorrect, it shall correct the certification to the Department of Taxation.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15070,"edition_id":1,"name":"Administrative and Judicial Review of Assessment and Tax","identifier":"7","label":"article","depth":4,"order_by":1,"parent_id":13177,"metadata":{},"date_created":"2026-06-26 03:51:58","date_modified":"2026-06-26 03:51:58","permalink":{"id":256261,"object_type":"structure","relational_id":15070,"identifier":"7","token":"58.1\/II\/26\/7","url":"\/58.1\/II\/26\/7\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13177,"edition_id":1,"name":"Taxation of Public Service Corporations","identifier":"26","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:44:23","date_modified":"2026-06-26 03:44:23","permalink":{"id":256057,"object_type":"structure","relational_id":13177,"identifier":"26","token":"58.1\/II\/26","url":"\/58.1\/II\/26\/","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":57457,"structure_id":15070,"section_number":"58.1-2670","catch_line":"Application to Commission or Department for review","url":"\/58.1-2670\/","token":"58.1\/II\/26\/7\/58.1-2670","metadata":false},{"id":68557,"structure_id":15070,"section_number":"58.1-2670.1","catch_line":"Application to court to correct erroneous local assessment ratio","url":"\/58.1-2670.1\/","token":"58.1\/II\/26\/7\/58.1-2670.1","metadata":false},{"id":78508,"structure_id":15070,"section_number":"58.1-2671","catch_line":"Setting for hearing and notice to adverse parties","url":"\/58.1-2671\/","token":"58.1\/II\/26\/7\/58.1-2671","metadata":false},{"id":73380,"structure_id":15070,"section_number":"58.1-2672","catch_line":"Review on motion of Commission","url":"\/58.1-2672\/","token":"58.1\/II\/26\/7\/58.1-2672","metadata":false},{"id":59543,"structure_id":15070,"section_number":"58.1-2673","catch_line":"Correction after hearing or investigation; proceedings for enforcement","url":"\/58.1-2673\/","token":"58.1\/II\/26\/7\/58.1-2673","metadata":false},{"id":68387,"structure_id":15070,"section_number":"58.1-2674","catch_line":"Notice to Commonwealth","url":"\/58.1-2674\/","token":"58.1\/II\/26\/7\/58.1-2674","metadata":false},{"id":86170,"structure_id":15070,"section_number":"58.1-2674.1","catch_line":"Application for correction of certification to Department of Taxation","url":"\/58.1-2674.1\/","token":"58.1\/II\/26\/7\/58.1-2674.1","metadata":false},{"id":62598,"structure_id":15070,"section_number":"58.1-2675","catch_line":"Appeals to Supreme Court","url":"\/58.1-2675\/","token":"58.1\/II\/26\/7\/58.1-2675","metadata":false},{"id":60171,"structure_id":15070,"section_number":"58.1-2676","catch_line":"Action of Supreme Court thereon","url":"\/58.1-2676\/","token":"58.1\/II\/26\/7\/58.1-2676","metadata":false}],"previous_section":{"id":68387,"structure_id":15070,"section_number":"58.1-2674","catch_line":"Notice to Commonwealth","url":"\/58.1-2674\/","token":"58.1\/II\/26\/7\/58.1-2674","metadata":false},"next_section":{"id":62598,"structure_id":15070,"section_number":"58.1-2675","catch_line":"Appeals to Supreme Court","url":"\/58.1-2675\/","token":"58.1\/II\/26\/7\/58.1-2675","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2674.1\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapter 368<\/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. 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 2004, chapter 716<\/a>.<\/p>","references":false,"refers_to":[{"id":58533,"section_number":"58.1-400.1","catch_line":"Minimum tax on telecommunications companies","order_by":null,"url":"\/58.1-400.1\/"},{"id":79891,"section_number":"58.1-400.3","catch_line":"Minimum tax on certain electric suppliers","order_by":null,"url":"\/58.1-400.3\/"}],"permalink":{"id":256287,"object_type":"law","relational_id":86170,"identifier":"58.1-2674.1","token":"58.1\/II\/26\/7\/58.1-2674.1","url":"\/58.1-2674.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2674.1\/","token":"58.1\/II\/26\/7\/58.1-2674.1","dublin_core":{"Title":"Application for correction of certification to Department of Taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2674.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any telecommunications company or electric supplier aggrieved by any action of the Commission in the certification of gross receipts to the Department<\/span> of Taxation as required by \u00a7 58.1-400.1<\/a> or \u00a7 58.1-400.3<\/a> may apply to the Commission for review and correction of any specified item or items of a certification. Such application shall be in a form prescribed by the Commission and shall be filed within 18 months of the date of the certification to the Department<\/span> of Taxation after which date the Commission shall have no authority under this section or any other provision of law<\/span> to receive any application or complaint concerning the certification. The Commission shall provide for notice to the Department<\/span> of Taxation of any application. If, from the evidence<\/span> introduced at any hearing<\/span> on the application or its own investigation, the Commission finds that the certification is incorrect, it shall correct the certification to the Department<\/span> of Taxation.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPLICATION FOR CORRECTION OF CERTIFICATION TO DEPARTMENT OF TAXATION (\u00a7\n58.1-2674.1)\n\nAny telecommunications company or electric supplier aggrieved by any action of\nthe Commission in the certification of gross receipts to the Department of\nTaxation as required by \u00a7 58.1-400.1 or \u00a7 58.1-400.3 may apply to the\nCommission for review and correction of any specified item or items of a\ncertification. Such application shall be in a form prescribed by the Commission\nand shall be filed within 18 months of the date of the certification to the\nDepartment of Taxation after which date the Commission shall have no authority\nunder this section or any other provision of law to receive any application or\ncomplaint concerning the certification. The Commission shall provide for notice\nto the Department of Taxation of any application. If, from the evidence\nintroduced at any hearing on the application or its own investigation, the\nCommission finds that the certification is incorrect, it shall correct the\ncertification to the Department of Taxation.\n\nHISTORY: 2000, c. 368; 2004, c. 716.","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}}