Article 2 Corrections of Erroneous Assessments; Refunds
This article is comprised of the following sections:
- §58.1-1820 Definitions
- §58.1-1821 Application to Tax Commissioner for correction
- §58.1-1822 Action of Tax Commissioner on application for correction
- §58.1-1823 Reassessment and refund upon the filing of amended return or the payment of an assessment
- §58.1-1824 Protective claim for refund
- §58.1-1825 Application to court for correction of erroneous or improper assessments of state taxes generally
- §58.1-1826 Action of court
- §58.1-1827 Correction of double assessments
- §58.1-1828 Appeal
- §58.1-1829 Costs in proceedings under §§ 58.1-1825 through 58.1-1828
- §58.1-1830 Effect of order
- §58.1-1831 No injunctions against assessment or collection of taxes
- §58.1-1832 Chapter includes taxes, levies, penalties and interest
- §58.1-1833 Interest on overpayments or improper collection
- §58.1-1834 Taxpayer meetings; representation; recording meetings
- §58.1-1835 Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Department
- §58.1-1836 Reserved