                                 CODE OF VIRGINIA

PROTECTIVE CLAIM FOR REFUND (§ 58.1-1824)

Any person who has paid an assessment of taxes administered by the Department of
Taxation may preserve his judicial remedies by filing a claim for refund with
the Tax Commissioner on forms prescribed by the Department within three years of
the date such tax was assessed. Such taxpayer may, at any time before the end of
one year after the date of the Tax Commissioner&#8217;s decision on such claim,
seek redress from the circuit court under § 58.1-1825. The Tax Commissioner may
decide such claim on the merits in the manner provided in § 58.1-1822 for
appeals under § 58.1-1821, or may, in his discretion, hold such claim without
decision pending the conclusion of litigation affecting such claim. The fact
that such claim is pending shall not be a bar to any other action under this
chapter.

HISTORY: Code 1950, § 58-1119.1; 1980, c. 633; 1984, c. 675.