58.1-1821 - Application to Tax Commissioner for correction.
§ 58.1-1821. Application to Tax Commissioner for correction.
Any person assessed with any tax administered by the Department of Taxationmay, within ninety days from the date of such assessment, apply for relief tothe Tax Commissioner. 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 TaxCommissioner may also require such additional information, testimony ordocumentary evidence as he deems necessary to a fair determination of theapplication. Any person aggrieved by an action by the Department with respectto a transferred credit or other tax attribute may apply for relief underthis section or request to join an application already filed by anotherperson assessed with tax or aggrieved by an action with respect to the samecredit or other tax attribute. Notwithstanding the provisions of § 58.1-3,the Tax Commissioner shall have the discretion to permit the joinder of aparty or consolidate proceedings on applications filed by different taxpayersif the interest of the party or the applications involve adjustments tocredits or other tax attributes arising from the same transaction oroccurrence, provided that no interests are prejudiced and the joinder orconsolidation advances administrative economy.
On receipt of a notice of intent to file under this section, the TaxCommissioner shall refrain from collecting the tax until the time for filinghereunder has expired, unless he determines that collection is in jeopardy.
Any person whose tax assessment has been improperly collected by theDepartment may apply hereunder to assert a claim that any amount so collectedwas exempt from process.
The initial assessment of any tax administered by the Department of Taxationshall include a notice to the taxpayer that specifies all of the taxpayer'srights under this section, including but not limited to the right to have theTax Commissioner refrain from collecting the tax upon the Commissioner'sreceipt from the taxpayer of a notice of intent to file for relief under thissection.
(Code 1950, § 58-1118; 1950, p. 597; 1956, c. 502; 1971, Ex. Sess., c. 13;1972, c. 721; 1973, c. 446; 1980, c. 633; 1984, c. 675; 2007, c. 750; 2008,c. 549.)