                                 CODE OF VIRGINIA

APPLICATION TO COMMISSIONER FOR CORRECTION; APPEAL (§ 58.1-2426)

A. Any person assessed with any tax administered by the Department pursuant to
this chapter may, within 30 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 subsection A, 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 tax imposed by this chapter may, within
fifteen days of such order or decision, appeal from such order or decision to
the Circuit Court of the City of Richmond.

HISTORY: Code 1950, § 58-685.22; 1966, c. 587; 1984, c. 675; 2011, cc. 881,
889.