{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-2426.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-2426.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-2426.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-2426.html"}],"law_id":371317,"edition_id":2,"section_id":371317,"structure_id":52871,"section_number":"58.1-2426","catch_line":"Application to Commissioner for correction; appeal","history":"Code 1950, \u00a7 58-685.22; 1966, c. 587; 1984, c. 675; 2011, cc. 881, 889.","full_text":"A\n\nAny person assessed with any tax administered by the Department pursuant to this chapter may, within 30 days from the date of such assessment, apply for relief to the Commissioner. Such application shall be in the form prescribed by the Department, and shall fully set forth the grounds upon which the taxpayer relies and all facts relevant to the taxpayer’s contention. The Commissioner may also require such additional information, testimony, or documentary evidence as he deems necessary to a fair determination of the application.\n\nB\n\nOn receipt of a written notice of intent to file under subsection A, the Commissioner shall refrain from collecting the tax until the time for filing hereunder has expired, unless he determines that collection is in jeopardy.\n\nC\n\nAny person against whom an order or decision of the Commissioner has been adversely rendered relating to the tax imposed by this chapter may, within fifteen days of such order or decision, appeal from such order or decision to the Circuit Court of the City of Richmond.\n\n","order_by":null,"text":{"0":{"id":1384967,"text":"Any person assessed with any tax administered by the Department pursuant to this chapter may, within 30 days from the date of such assessment, apply for relief to the Commissioner. Such application shall be in the form prescribed by the Department, and shall fully set forth the grounds upon which the taxpayer relies and all facts relevant to the taxpayer’s contention. The Commissioner may also require such additional information, testimony, or documentary evidence as he deems necessary to a fair determination of the application.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1384968,"text":"On receipt of a written notice of intent to file under subsection A, the Commissioner shall refrain from collecting the tax until the time for filing hereunder has expired, unless he determines that collection is in jeopardy.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":1384969,"text":"Any person against whom an order or decision of the Commissioner has been adversely rendered relating to the tax imposed by this chapter may, within fifteen days of such order or decision, appeal from such order or decision to the Circuit Court of the City of Richmond.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":52871,"edition_id":2,"name":"Virginia Motor Vehicle Sales and Use Tax","identifier":"24","label":"chapter","depth":3,"order_by":6,"parent_id":52853,"metadata":{"child_laws":21,"child_structures":0},"date_created":"2026-08-02 03:07:05","date_modified":"2026-08-02 12:36:06","permalink":{"id":1482859,"object_type":"structure","relational_id":52871,"identifier":"24","token":"58.1\/II\/24","url":"\/58.1\/II\/24\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52853,"edition_id":2,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":3,"parent_id":52815,"metadata":{"child_laws":282,"child_structures":34},"date_created":"2026-08-02 03:06:47","date_modified":"2026-08-02 12:36:03","permalink":{"id":1482263,"object_type":"structure","relational_id":52853,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371297,"structure_id":52871,"section_number":"58.1-2400","catch_line":"Title","url":"\/58.1-2400\/","token":"58.1\/II\/24\/58.1-2400","metadata":false},{"id":371298,"structure_id":52871,"section_number":"58.1-2401","catch_line":"Definitions","url":"\/58.1-2401\/","token":"58.1\/II\/24\/58.1-2401","metadata":false},{"id":371300,"structure_id":52871,"section_number":"58.1-2402","catch_line":"(Contingent effective date) Levy","url":"\/58.1-2402\/","token":"58.1\/II\/24\/58.1-2402","metadata":false},{"id":371299,"structure_id":52871,"section_number":"58.1-2402.1","catch_line":"Repealed","url":"\/58.1-2402.1\/","token":"58.1\/II\/24\/58.1-2402.1","metadata":false},{"id":371301,"structure_id":52871,"section_number":"58.1-2403","catch_line":"Exemptions","url":"\/58.1-2403\/","token":"58.1\/II\/24\/58.1-2403","metadata":false},{"id":371302,"structure_id":52871,"section_number":"58.1-2404","catch_line":"Time for payment of tax on sale or use of a motor vehicle","url":"\/58.1-2404\/","token":"58.1\/II\/24\/58.1-2404","metadata":false},{"id":371303,"structure_id":52871,"section_number":"58.1-2405","catch_line":"Basis of tax","url":"\/58.1-2405\/","token":"58.1\/II\/24\/58.1-2405","metadata":false},{"id":371304,"structure_id":52871,"section_number":"58.1-2406","catch_line":"Collection of tax; estimate of tax","url":"\/58.1-2406\/","token":"58.1\/II\/24\/58.1-2406","metadata":false},{"id":371305,"structure_id":52871,"section_number":"58.1-2407","catch_line":"Repealed","url":"\/58.1-2407\/","token":"58.1\/II\/24\/58.1-2407","metadata":false},{"id":371306,"structure_id":52871,"section_number":"58.1-2411","catch_line":"Civil penalties upon failure to pay tax, etc","url":"\/58.1-2411\/","token":"58.1\/II\/24\/58.1-2411","metadata":false},{"id":371307,"structure_id":52871,"section_number":"58.1-2412","catch_line":"Repealed","url":"\/58.1-2412\/","token":"58.1\/II\/24\/58.1-2412","metadata":false},{"id":371308,"structure_id":52871,"section_number":"58.1-2418","catch_line":"Local sales and use taxes prohibited","url":"\/58.1-2418\/","token":"58.1\/II\/24\/58.1-2418","metadata":false},{"id":371309,"structure_id":52871,"section_number":"58.1-2419","catch_line":"Tax on sale to be separately stated","url":"\/58.1-2419\/","token":"58.1\/II\/24\/58.1-2419","metadata":false},{"id":371310,"structure_id":52871,"section_number":"58.1-2420","catch_line":"Examination of dealer's records, etc","url":"\/58.1-2420\/","token":"58.1\/II\/24\/58.1-2420","metadata":false},{"id":371311,"structure_id":52871,"section_number":"58.1-2421","catch_line":"Rules and regulations","url":"\/58.1-2421\/","token":"58.1\/II\/24\/58.1-2421","metadata":false},{"id":371312,"structure_id":52871,"section_number":"58.1-2422","catch_line":"Forwarding of tax information to law-enforcement officials","url":"\/58.1-2422\/","token":"58.1\/II\/24\/58.1-2422","metadata":false},{"id":371314,"structure_id":52871,"section_number":"58.1-2423","catch_line":"Refunds generally","url":"\/58.1-2423\/","token":"58.1\/II\/24\/58.1-2423","metadata":false},{"id":371313,"structure_id":52871,"section_number":"58.1-2423.1","catch_line":"Expired","url":"\/58.1-2423.1\/","token":"58.1\/II\/24\/58.1-2423.1","metadata":false},{"id":371315,"structure_id":52871,"section_number":"58.1-2424","catch_line":"Credits against tax","url":"\/58.1-2424\/","token":"58.1\/II\/24\/58.1-2424","metadata":false},{"id":371316,"structure_id":52871,"section_number":"58.1-2425","catch_line":"(Contingent effective date \u2014 see Acts 2013, c. 766) Disposition of revenues","url":"\/58.1-2425\/","token":"58.1\/II\/24\/58.1-2425","metadata":false},{"id":371317,"structure_id":52871,"section_number":"58.1-2426","catch_line":"Application to Commissioner for correction; appeal","url":"\/58.1-2426\/","token":"58.1\/II\/24\/58.1-2426","metadata":false}],"previous_section":{"id":371316,"structure_id":52871,"section_number":"58.1-2425","catch_line":"(Contingent effective date \u2014 see Acts 2013, c. 766) Disposition of revenues","url":"\/58.1-2425\/","token":"58.1\/II\/24\/58.1-2425","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2426\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1966, chapter 587; in 1984, chapter 675; in 2011, chapters 881<\/a> and 889<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1482941,"object_type":"law","relational_id":371317,"identifier":"58.1-2426","token":"58.1\/II\/24\/58.1-2426","url":"\/58.1-2426\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-2426\/","token":"58.1\/II\/24\/58.1-2426","dublin_core":{"Title":"Application to Commissioner for correction; appeal","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2426","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any person assessed with any tax administered by the Department<\/span> pursuant to this chapter may, within 30 days from the date of such assessment, apply for relief to the Commissioner<\/span>. Such application shall be in the form prescribed by the Department<\/span>, and shall fully set forth the grounds upon which the taxpayer<\/span> relies and all facts<\/span> relevant to the taxpayer<\/span>’s contention. The Commissioner<\/span> may also require such additional information, testimony<\/span>, or documentary evidence<\/span> as he deems necessary to a fair determination of the application. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> On receipt of a written notice of intent<\/span> to file under subsection A, the Commissioner<\/span> shall refrain from collecting the tax until the time for filing hereunder has expired, unless he determines that collection is in jeopardy. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any person against whom an order<\/span> or decision of the Commissioner<\/span> has been adversely rendered relating to the tax imposed by this chapter may, within fifteen days of such order<\/span> or decision, appeal<\/span> from such order<\/span> or decision to the Circuit<\/span> Court<\/span> of the City of Richmond. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPLICATION TO COMMISSIONER FOR CORRECTION; APPEAL (\u00a7 58.1-2426)\n\nA. Any person assessed with any tax administered by the Department pursuant to\nthis chapter may, within 30 days from the date of such assessment, apply for\nrelief to the Commissioner. Such application shall be in the form prescribed by\nthe Department, and shall fully set forth the grounds upon which the taxpayer\nrelies and all facts relevant to the taxpayer’s contention. The\nCommissioner may also require such additional information, testimony, or\ndocumentary evidence as he deems necessary to a fair determination of the\napplication.\n\nB. On receipt of a written notice of intent to file under subsection A, the\nCommissioner shall refrain from collecting the tax until the time for filing\nhereunder has expired, unless he determines that collection is in jeopardy.\n\nC. Any person against whom an order or decision of the Commissioner has been\nadversely rendered relating to the tax imposed by this chapter may, within\nfifteen days of such order or decision, appeal from such order or decision to\nthe Circuit Court of the City of Richmond.\n\nHISTORY: Code 1950, \u00a7 58-685.22; 1966, c. 587; 1984, c. 675; 2011, cc. 881,\n889.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}