State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-22 > 58-1-2281§ 58.1-2281. Application to Commissioner for correction.
A. Any person assessed with any tax administered by the Department may,within thirty days from the date of such assessment, apply for relief to theCommissioner. Such application shall be in the form prescribed by theDepartment, and shall fully set forth the grounds upon which the taxpayerrelies and all facts relevant to the taxpayer's contention. The Commissionermay also require such additional information, testimony or documentaryevidence as he deems necessary to a fair determination of the application.
B. On receipt of a written notice of intent to file under this section, theCommissioner shall refrain from collecting the tax until the time for filinghereunder has expired, unless he determines that collection is in jeopardy.
(2000, cc. 729, 758.)
