                                 CODE OF VIRGINIA

APPLICATION TO COMMISSIONER FOR CORRECTION; APPEAL (§ 58.1-2299.15)

A. Any person assessed with any tax administered by the Department pursuant to
this chapter or against whom an order or decision of the Commissioner has been
adversely rendered relating to the provisions of this chapter may, within 30
days from the date of such assessment, order, or decision 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 applicant relies
and all facts relevant to the applicant&#8217;s contention. The Commissioner may
also require such additional information, testimony, or documentary evidence as
he deems necessary to make a fair determination of the application.

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

C. Any person against whom an order or decision of the Commissioner has been
adversely rendered relating to the provisions of this chapter may, within 15
days of such order or decision, appeal from such order or decision to the
Circuit Court of the City of Richmond.

HISTORY: 2012, cc. 217, 225.