Corrections of Erroneous Assessments; Refunds

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This is Article 2 of the Code of Virginia, titled “Corrections of Erroneous Assessments; Refunds.” It is part of Chapter 18 “Enforcement, Collection, Refund, Remedies and Review of State Taxes”, which is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 17 sections.

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