                                 CODE OF VIRGINIA

PETITION FOR CORRECTION OF TAXES, ETC., ASSESSED BY STATE CORPORATION COMMISSION
(§ 58.1-2030)

Any person or corporation feeling aggrieved by reason of any registration fee,
franchise tax, charter tax, entrance fee, license tax, fee or charge assessed or
imposed by or under authority of the State Corporation Commission against and
collected from any corporation, domestic or foreign, or any fee paid under the
provisions of Chapter 5 (§ 13.1-501 et seq.) of Title 13.1, may, unless and
except as otherwise specifically provided, within one year from the date of the
payment of any such tax, fee or charge, apply to the State Corporation
Commission for a correction of such assessment or charge and for a refund, in
whole or in part, of the tax, fee or charge so assessed or imposed and paid. No
payment shall be recovered after a formal adjudication in a proceeding in which
the right of appeal existed and was not taken. Such application shall be by
written petition, in duplicate and verified by affidavit. Such application shall
be filed with the Commission and shall set forth the names and addresses of
every party in interest.

HISTORY: Code 1950, § 58-1122; 1976, c. 563; 1984, c. 675.