                                 CODE OF VIRGINIA

APPLICATION TO COMMISSIONER FOR CORRECTION (§ 58.1-2281)

A. Any person assessed with any tax administered by the Department may, within
thirty days from the date of such assessment, apply for relief to the
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 Commissioner may
also require such additional information, testimony or documentary evidence as
he deems necessary to a fair determination of the application.

B. On receipt of a written notice of intent to file under this section, the
Commissioner shall refrain from collecting the tax until the time for filing
hereunder has expired, unless he determines that collection is in jeopardy.

HISTORY: 2000, cc. 729, 758.