Article
Corrections of Erroneous Assessments; Refunds
- Va. Code Ann. § 58.1-1820— Definitions
- Va. Code Ann. § 58.1-1821— Application to Tax Commissioner for correction
- Va. Code Ann. § 58.1-1822— Action of Tax Commissioner on application for correction
- Va. Code Ann. § 58.1-1823— Reassessment and refund upon the filing of amended return or the payment of an assessment
- Va. Code Ann. § 58.1-1824— Protective claim for refund
- Va. Code Ann. § 58.1-1825— Application to court for correction of erroneous or improper assessments of state taxes generally
- Va. Code Ann. § 58.1-1826— Action of court
- Va. Code Ann. § 58.1-1827— Correction of double assessments
- Va. Code Ann. § 58.1-1828— Appeal
- Va. Code Ann. § 58.1-1829— Costs in proceedings under §§ 58.1-1825 through 58.1-1828
- Va. Code Ann. § 58.1-1830— Effect of order
- Va. Code Ann. § 58.1-1831— No injunctions against assessment or collection of taxes
- Va. Code Ann. § 58.1-1832— Chapter includes taxes, levies, penalties and interest
- Va. Code Ann. § 58.1-1833— Interest on overpayments or improper collection
- Va. Code Ann. § 58.1-1834— Taxpayer meetings; representation; recording meetings
- Va. Code Ann. § 58.1-1835— Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Department
- Va. Code Ann. § 58.1-1836— Reserved