58.1-2674.1 - Application for correction of certification to Department of Taxation.
§ 58.1-2674.1. Application for correction of certification to Department ofTaxation.
Any telecommunications company or electric supplier aggrieved by any actionof the Commission in the certification of gross receipts to the Department ofTaxation as required by § 58.1-400.1 or § 58.1-400.3 may apply to theCommission for review and correction of any specified item or items of acertification. Such application shall be in a form prescribed by theCommission and shall be filed within 18 months of the date of thecertification to the Department of Taxation after which date the Commissionshall have no authority under this section or any other provision of law toreceive any application or complaint concerning the certification. TheCommission shall provide for notice to the Department of Taxation of anyapplication. If, from the evidence introduced at any hearing on theapplication or its own investigation, the Commission finds that thecertification is incorrect, it shall correct the certification to theDepartment of Taxation.
(2000, c. 368; 2004, c. 716.)