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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>77072</law_id><section_number>58.1-1022</section_number><catch_line>Correction of erroneous assessments</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="10">Cigarette Tax</unit><unit label="article" level="4" order_by="1" identifier="3">General Provisions</unit></structure><text>
						<section><p>Erroneous assessments under this chapter may be corrected and refunds ordered as provided in Article 2 (&#xA7;&#xA0;<a class="law" title="Definitions" href="/58.1-1820/">58.1-1820</a> et seq.), Chapter 18 of this title.</p></section></text><history>Code 1950, &#xA7; 58-757.23; 1960, c. 392, &#xA7; 23; 1980, c. 633; 1984, c. 675.</history><metadata></metadata></law>
