State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-18 > 58-1-1822§ 58.1-1822. Action of Tax Commissioner on application for correction.
If the Tax Commissioner is satisfied, by evidence submitted to him orotherwise, that an applicant is erroneously or improperly assessed with anytax administered by the Department of Taxation, or that an action withrespect to a transferred credit or other tax attribute is erroneous, the TaxCommissioner may order that such assessment or action be corrected. If theassessment exceeds the proper amount, the Tax Commissioner shall order thatthe applicant be exonerated from the payment of so much as is erroneously orimproperly charged, if not already paid into the state treasury, and, ifpaid, that it be refunded to him. If the assessment is less than the properamount, the Tax Commissioner shall order that the applicant pay the propertaxes. He shall refund to the taxpayer any exempt funds which have beenimproperly collected. The Tax Commissioner shall refrain from collecting acontested assessment until he has made a final determination under thissection unless he determines that collection is in jeopardy. In any action onan application for correction, the Tax Commissioner shall state in writingthe facts and law supporting the action on such application.
(Code 1950, § 58-1119; 1972, c. 721; 1980, c. 633; 1984, c. 675; 1997, c.428; 2008, c. 549.)
