                                 CODE OF VIRGINIA

DEFINITIONS (§ 58.1-1820)

The following words, terms and phrases when used in this article shall have the
meanings ascribed to them in this section.

1. &#8220;Person assessed with any tax,&#8221; with standing to contest such
assessment, shall include the person in whose name such assessment is made, a
consumer of goods who, pursuant to law or contract, has paid any sales or use
tax assessed against a dealer, a consumer of real estate construction who has by
contract specifically agreed to pay the taxes assessed on the contractor, and
any dealer who agrees to pass on to his customers the amount of any refund (net
after expenses of the refund proceeding) to the extent such tax has been passed
on to such customers.

2. &#8220;Assessment,&#8221; as used in this subtitle, shall include an
assessment made pursuant to notice by the Department of Taxation and
self-assessments made by a taxpayer upon the filing of a return or otherwise not
pursuant to notice. Assessments made by the Department of Taxation shall be
deemed to be made when a written notice of assessment is delivered to the
taxpayer by an employee of the Department of Taxation, or mailed to the taxpayer
at his last known address. Upon approval of the use of the specific medium by
the taxpayer, an assessment shall also be deemed to be made when a notice of
assessment is transmitted by the Department of Taxation to the taxpayer by
either facsimile transmission or electronic mail to a facsimile machine or
electronic mail address, respectively, as designated by the taxpayer in writing.
Self-assessments shall be deemed made when the tax is paid or, in the case of
taxes requiring an annual or monthly return, when the return is filed. A return
filed or tax paid before the last day prescribed by law or by regulations
pursuant to law for the filing or payment thereof, shall be deemed to be filed
or paid on such last day.

3. &#8220;Person aggrieved by an action with respect to a transferred credit or
other tax attribute&#8221; with standing to contest such action shall include
the person who earned a credit or other tax attribute transferable under law and
who has transferred such credit or other tax attribute and any subsequent
transferor and transferee of such credit or other tax attribute who is affected
directly or indirectly by an assessment based upon an adjustment to such credit
or other tax attribute or by a formal notice of the Department&#8217;s intent to
adjust such credit or other tax attribute.

HISTORY: Code 1950, § 58-1117.20; 1980, c. 633; 1984, c. 675; 2000, cc. 369,
402; 2008, c. 549.