58.1-652 - Customer remedy procedures for billing errors.

§ 58.1-652. Customer remedy procedures for billing errors.

If a customer believes that an amount of tax, or an assignment of place ofprimary use or taxing jurisdiction included on a billing is erroneous, thecustomer shall notify the communications service provider in writing. Thecustomer shall include in this written notification the street address forthe customer's place of primary use, the account name and number for whichthe customer seeks a correction, a description of the error asserted by thecustomer, and any other information that the communications service providerreasonably requires to process the request. Within 15 days of receiving anotice under this section in the provider's billing dispute office, thecommunications service provider shall review its records, within anadditional 15 days, to determine the customer's taxing jurisdiction. If thisreview shows that the amount of tax or assignment of place of primary use ortaxing jurisdiction is in error, the communications service provider shallcorrect the error and refund or credit the amount of tax erroneouslycollected from the customer for a period of up to two years. If this reviewshows that the amount of tax or assignment of place of primary use or taxingjurisdiction is correct, the communications service provider shall provide awritten explanation to the customer. The procedures in this section shall bethe first course of remedy available to customers seeking correction ofassignment of place of primary use or taxing jurisdiction, or a refund of orother compensation for taxes erroneously collected by the communicationsservice provider, and no cause of action based upon a dispute arising fromsuch taxes shall accrue until a customer has reasonably exercised the rightsand procedures set forth in this subsection.

(2006, c. 780.)