{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-652.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-652.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-652.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-652.html"}],"law_id":372572,"edition_id":2,"section_id":372572,"structure_id":53001,"section_number":"58.1-652","catch_line":"Customer remedy procedures for billing errors","history":"2006, c. 780.","full_text":"If a customer believes that an amount of tax, or an assignment of place of primary use or taxing jurisdiction included on a billing is erroneous, the customer shall notify the communications service provider in writing. The customer shall include in this written notification the street address for the customer’s place of primary use, the account name and number for which the customer seeks a correction, a description of the error asserted by the customer, and any other information that the communications service provider reasonably requires to process the request. Within 15 days of receiving a notice under this section in the provider’s billing dispute office, the communications service provider shall review its records, within an additional 15 days, to determine the customer’s taxing jurisdiction. If this review shows that the amount of tax or assignment of place of primary use or taxing jurisdiction is in error, the communications service provider shall correct the error and refund or credit the amount of tax erroneously collected from the customer for a period of up to two years. If this review shows that the amount of tax or assignment of place of primary use or taxing jurisdiction is correct, the communications service provider shall provide a written explanation to the customer. The procedures in this section shall be the first course of remedy available to customers seeking correction of assignment of place of primary use or taxing jurisdiction, or a refund of or other compensation for taxes erroneously collected by the communications service provider, and no cause of action based upon a dispute arising from such taxes shall accrue until a customer has reasonably exercised the rights and procedures set forth in this subsection.\n\n","order_by":null,"text":{"0":{"id":1389542,"text":"If a customer believes that an amount of tax, or an assignment of place of primary use or taxing jurisdiction included on a billing is erroneous, the customer shall notify the communications service provider in writing. The customer shall include in this written notification the street address for the customer’s place of primary use, the account name and number for which the customer seeks a correction, a description of the error asserted by the customer, and any other information that the communications service provider reasonably requires to process the request. Within 15 days of receiving a notice under this section in the provider’s billing dispute office, the communications service provider shall review its records, within an additional 15 days, to determine the customer’s taxing jurisdiction. If this review shows that the amount of tax or assignment of place of primary use or taxing jurisdiction is in error, the communications service provider shall correct the error and refund or credit the amount of tax erroneously collected from the customer for a period of up to two years. If this review shows that the amount of tax or assignment of place of primary use or taxing jurisdiction is correct, the communications service provider shall provide a written explanation to the customer. The procedures in this section shall be the first course of remedy available to customers seeking correction of assignment of place of primary use or taxing jurisdiction, or a refund of or other compensation for taxes erroneously collected by the communications service provider, and no cause of action based upon a dispute arising from such taxes shall accrue until a customer has reasonably exercised the rights and procedures set forth in this subsection.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":53001,"edition_id":2,"name":"Virginia Communications Sales and Use Tax","identifier":"6.2","label":"chapter","depth":3,"order_by":6,"parent_id":52818,"metadata":{"child_laws":18,"child_structures":0},"date_created":"2026-08-02 03:09:40","date_modified":"2026-08-02 12:35:55","permalink":{"id":1481905,"object_type":"structure","relational_id":53001,"identifier":"6.2","token":"58.1\/I\/6.2","url":"\/58.1\/I\/6.2\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","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":372565,"structure_id":53001,"section_number":"58.1-645","catch_line":"Short title","url":"\/58.1-645\/","token":"58.1\/I\/6.2\/58.1-645","metadata":false},{"id":372566,"structure_id":53001,"section_number":"58.1-646","catch_line":"Administration of chapter","url":"\/58.1-646\/","token":"58.1\/I\/6.2\/58.1-646","metadata":false},{"id":372567,"structure_id":53001,"section_number":"58.1-647","catch_line":"Definitions","url":"\/58.1-647\/","token":"58.1\/I\/6.2\/58.1-647","metadata":false},{"id":372568,"structure_id":53001,"section_number":"58.1-648","catch_line":"Imposition of sales tax; exemptions","url":"\/58.1-648\/","token":"58.1\/I\/6.2\/58.1-648","metadata":false},{"id":372569,"structure_id":53001,"section_number":"58.1-649","catch_line":"Sourcing rules for communication services","url":"\/58.1-649\/","token":"58.1\/I\/6.2\/58.1-649","metadata":false},{"id":372570,"structure_id":53001,"section_number":"58.1-650","catch_line":"Bundled transaction of communications services","url":"\/58.1-650\/","token":"58.1\/I\/6.2\/58.1-650","metadata":false},{"id":372571,"structure_id":53001,"section_number":"58.1-651","catch_line":"Tax collectible by communication service providers; jurisdiction","url":"\/58.1-651\/","token":"58.1\/I\/6.2\/58.1-651","metadata":false},{"id":372572,"structure_id":53001,"section_number":"58.1-652","catch_line":"Customer remedy procedures for billing errors","url":"\/58.1-652\/","token":"58.1\/I\/6.2\/58.1-652","metadata":false},{"id":372573,"structure_id":53001,"section_number":"58.1-653","catch_line":"Communications services providers' certificates of registration; penalty","url":"\/58.1-653\/","token":"58.1\/I\/6.2\/58.1-653","metadata":false},{"id":372574,"structure_id":53001,"section_number":"58.1-654","catch_line":"Returns by communications services providers; payment to accompany return","url":"\/58.1-654\/","token":"58.1\/I\/6.2\/58.1-654","metadata":false},{"id":372575,"structure_id":53001,"section_number":"58.1-655","catch_line":"Bad debts","url":"\/58.1-655\/","token":"58.1\/I\/6.2\/58.1-655","metadata":false},{"id":372576,"structure_id":53001,"section_number":"58.1-656","catch_line":"Discount","url":"\/58.1-656\/","token":"58.1\/I\/6.2\/58.1-656","metadata":false},{"id":372577,"structure_id":53001,"section_number":"58.1-657","catch_line":"Sales presumed subject to tax; exemption certificates; Internet access service providers","url":"\/58.1-657\/","token":"58.1\/I\/6.2\/58.1-657","metadata":false},{"id":372578,"structure_id":53001,"section_number":"58.1-658","catch_line":"Direct payment permits","url":"\/58.1-658\/","token":"58.1\/I\/6.2\/58.1-658","metadata":false},{"id":372579,"structure_id":53001,"section_number":"58.1-659","catch_line":"Collection of tax; penalty","url":"\/58.1-659\/","token":"58.1\/I\/6.2\/58.1-659","metadata":false},{"id":372580,"structure_id":53001,"section_number":"58.1-660","catch_line":"Sale of business","url":"\/58.1-660\/","token":"58.1\/I\/6.2\/58.1-660","metadata":false},{"id":372581,"structure_id":53001,"section_number":"58.1-661","catch_line":"Certain provisions in Chapter 6 of this title to apply, mutatis mutandis","url":"\/58.1-661\/","token":"58.1\/I\/6.2\/58.1-661","metadata":false},{"id":372582,"structure_id":53001,"section_number":"58.1-662","catch_line":"Disposition of communications sales and use tax revenue; Communications Sales and Use Tax Trust Fund; localities' share","url":"\/58.1-662\/","token":"58.1\/I\/6.2\/58.1-662","metadata":false}],"previous_section":{"id":372571,"structure_id":53001,"section_number":"58.1-651","catch_line":"Tax collectible by communication service providers; jurisdiction","url":"\/58.1-651\/","token":"58.1\/I\/6.2\/58.1-651","metadata":false},"next_section":{"id":372573,"structure_id":53001,"section_number":"58.1-653","catch_line":"Communications services providers' certificates of registration; penalty","url":"\/58.1-653\/","token":"58.1\/I\/6.2\/58.1-653","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-652\/","history_text":"

This law was first created in 2006. The record of its establishment is cataloged in chapter 780<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":1481935,"object_type":"law","relational_id":372572,"identifier":"58.1-652","token":"58.1\/I\/6.2\/58.1-652","url":"\/58.1-652\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-652\/","token":"58.1\/I\/6.2\/58.1-652","dublin_core":{"Title":"Customer remedy procedures for billing errors","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-652","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

If a customer<\/span> believes that an amount of tax, or an assignment of place of primary use<\/span> or taxing jurisdiction<\/span> included on a billing is erroneous, the customer<\/span> shall notify the communications service provider in writing. The customer<\/span> shall include in this written notification the street address for the customer<\/span>’s place of primary use<\/span>, the account name and number for which the customer<\/span> seeks a correction, a description of the error asserted by the customer<\/span>, and any other information that the communications service provider reasonably requires to process the request. Within 15 days of receiving a notice under this section in the provider’s billing dispute office, the communications service provider shall review its records, within an additional 15 days, to determine the customer<\/span>’s taxing jurisdiction<\/span>. If this review shows that the amount of tax or assignment of place of primary use<\/span> or taxing jurisdiction<\/span> is in error, the communications service provider shall correct the error and refund or credit the amount of tax erroneously collected from the customer<\/span> for a period of up to two years. If this review shows that the amount of tax or assignment of place of primary use<\/span> or taxing jurisdiction<\/span> is correct, the communications service provider shall provide a written explanation to the customer<\/span>. The procedures in this section shall be the first course of remedy available to customers<\/span> seeking correction of assignment of place of primary use<\/span> or taxing jurisdiction<\/span>, or a refund of or other compensation for taxes erroneously collected by the communications service provider, and no cause of action<\/span> based upon a dispute arising from such taxes shall accrue until a customer<\/span> has reasonably exercised the rights and procedures set forth in this subsection.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCUSTOMER REMEDY PROCEDURES FOR BILLING ERRORS (\u00a7 58.1-652)\n\nIf a customer believes that an amount of tax, or an assignment of place of\nprimary use or taxing jurisdiction included on a billing is erroneous, the\ncustomer shall notify the communications service provider in writing. The\ncustomer shall include in this written notification the street address for the\ncustomer’s place of primary use, the account name and number for which the\ncustomer seeks a correction, a description of the error asserted by the\ncustomer, and any other information that the communications service provider\nreasonably requires to process the request. Within 15 days of receiving a notice\nunder this section in the provider’s billing dispute office, the\ncommunications service provider shall review its records, within an additional\n15 days, to determine the customer’s taxing jurisdiction. If this review\nshows that the amount of tax or assignment of place of primary use or taxing\njurisdiction is in error, the communications service provider shall correct the\nerror and refund or credit the amount of tax erroneously collected from the\ncustomer for a period of up to two years. If this review shows that the amount\nof tax or assignment of place of primary use or taxing jurisdiction is correct,\nthe communications service provider shall provide a written explanation to the\ncustomer. The procedures in this section shall be the first course of remedy\navailable to customers seeking correction of assignment of place of primary use\nor taxing jurisdiction, or a refund of or other compensation for taxes\nerroneously collected by the communications service provider, and no cause of\naction based upon a dispute arising from such taxes shall accrue until a\ncustomer has reasonably exercised the rights and procedures set forth in this\nsubsection.\n\nHISTORY: 2006, c. 780.","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"}}