                                 CODE OF VIRGINIA

APPLICATION FOR CORRECTION OF CERTIFICATION TO DEPARTMENT OF TAXATION (§
58.1-2674.1)

Any telecommunications company or electric supplier aggrieved by any action of
the Commission in the certification of gross receipts to the Department of
Taxation as required by § 58.1-400.1 or § 58.1-400.3 may apply to the
Commission for review and correction of any specified item or items of a
certification. Such application shall be in a form prescribed by the Commission
and shall be filed within 18 months of the date of the certification to the
Department of Taxation after which date the Commission shall have no authority
under this section or any other provision of law to receive any application or
complaint concerning the certification. The Commission shall provide for notice
to the Department of Taxation of any application. If, from the evidence
introduced at any hearing on the application or its own investigation, the
Commission finds that the certification is incorrect, it shall correct the
certification to the Department of Taxation.

HISTORY: 2000, c. 368; 2004, c. 716.