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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>59711</law_id><section_number>58.1-1828</section_number><catch_line>Appeal</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-1802.1</reference><reference>58.1-1829</reference><reference>58.1-1830</reference></referred_to_by><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="18">Enforcement, Collection, Refund, Remedies and Review of State Taxes</unit><unit label="article" level="4" order_by="1" identifier="2">Corrections of Erroneous Assessments; Refunds</unit></structure><text>
						<section><p>The <span class="dictionary">Tax Commissioner</span> or the <span class="dictionary">taxpayer</span> may take an <span class="dictionary">appeal</span> from any <span class="dictionary">final order</span> of the <span class="dictionary">court</span> to the <span class="dictionary">Court</span> of <span class="dictionary">Appeals</span>.</p></section></text><history>Code 1950, &#xA7; 58-1138; 1972, c. 721; 1984, c. 675; 2021, Sp. Sess. I, c. 489.</history><metadata></metadata></law>
