                                 CODE OF VIRGINIA

APPLICATION TO TAX COMMISSIONER FOR CORRECTION (§ 58.1-1821)

Any person assessed with any tax administered by the Department of Taxation may,
within ninety days from the date of such assessment, apply for relief to the Tax
Commissioner. Such application shall be in the form prescribed by the
Department, and shall fully set forth the grounds upon which the taxpayer relies
and all facts relevant to the taxpayer&#8217;s contention. The Tax Commissioner
may also require such additional information, testimony or documentary evidence
as he deems necessary to a fair determination of the application. Any person
aggrieved by an action by the Department with respect to a transferred credit or
other tax attribute may apply for relief under this section or request to join
an application already filed by another person assessed with tax or aggrieved by
an action with respect to the same credit or other tax attribute. Any person
aggrieved by an action by the Department with respect to debarment pursuant to
§ 58.1-1902 may apply for relief under this section. Notwithstanding the
provisions of § 58.1-3, the Tax Commissioner shall have the discretion to
permit the joinder of a party or consolidate proceedings on applications filed
by different taxpayers if the interest of the party or the applications involve
adjustments to credits or other tax attributes arising from the same transaction
or occurrence, provided that no interests are prejudiced and the joinder or
consolidation advances administrative economy.
		On receipt of a notice of intent to file under this section, the Tax
Commissioner shall refrain from collecting the tax until the time for filing
hereunder has expired, unless he determines that collection is in jeopardy.
		Any person whose tax assessment has been improperly collected by the
Department may apply hereunder to assert a claim that any amount so collected
was exempt from process.
		The initial assessment of any tax administered by the Department of Taxation
shall include a notice to the taxpayer that specifies all of the
taxpayer&#8217;s rights under this section, including but not limited to the
right to have the Tax Commissioner refrain from collecting the tax upon the
Commissioner&#8217;s receipt from the taxpayer of a notice of intent to file for
relief under this section.

HISTORY: Code 1950, § 58-1118; 1950, p. 597; 1956, c. 502; 1971, Ex. Sess., c.
13; 1972, c. 721; 1973, c. 446; 1980, c. 633; 1984, c. 675; 2007, c. 750; 2008,
c. 549; 2020, cc. 681, 682.