                                 CODE OF VIRGINIA

CUSTOMER REMEDY PROCEDURES FOR BILLING ERRORS (§ 58.1-652)

If a customer believes that an amount of tax, or an assignment of place of
primary use or taxing jurisdiction included on a billing is erroneous, the
customer shall notify the communications service provider in writing. The
customer shall include in this written notification the street address for the
customer&#8217;s place of primary use, the account name and number for which the
customer seeks a correction, a description of the error asserted by the
customer, and any other information that the communications service provider
reasonably requires to process the request. Within 15 days of receiving a notice
under this section in the provider&#8217;s billing dispute office, the
communications service provider shall review its records, within an additional
15 days, to determine the customer&#8217;s taxing jurisdiction. If this review
shows that the amount of tax or assignment of place of primary use or taxing
jurisdiction is in error, the communications service provider shall correct the
error and refund or credit the amount of tax erroneously collected from the
customer for a period of up to two years. If this review shows that the amount
of tax or assignment of place of primary use or taxing jurisdiction is correct,
the communications service provider shall provide a written explanation to the
customer. The procedures in this section shall be the first course of remedy
available to customers seeking correction of assignment of place of primary use
or taxing jurisdiction, or a refund of or other compensation for taxes
erroneously collected by the communications service provider, and no cause of
action based upon a dispute arising from such taxes shall accrue until a
customer has reasonably exercised the rights and procedures set forth in this
subsection.

HISTORY: 2006, c. 780.