Corrections of Erroneous Assessments; Refunds | Midpage

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Code of Virginia

Article 2

Corrections of Erroneous Assessments; Refunds

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