58.1-1622 - Remedy of aggrieved taxpayer; limitation.
§ 58.1-1622. Remedy of aggrieved taxpayer; limitation.
Any taxpayer aggrieved by an assessment made by the Department under thischapter, may apply for correction under Chapter 18, Article 2 (§ 58.1-1820 etseq.) of this title within one year from December thirty-first of the year inwhich the assessment was made.
(Code 1950, § 58-838.17; 1980, c. 633; 1984, c. 675.)