Any person assessed with any tax administered by the Department of Taxation may, within ninety days from the date of such assessment, apply for relief to the Tax 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 Tax Commissioner may also require such additional information, testimony or documentary evidence as he deems necessary to a fair determination of the application. Any person aggrieved by an action by the Department with respect to a transferred credit or other tax attribute may apply for relief under this section or request to join an application already filed by another person assessed with tax or aggrieved by an action with respect to the same credit or other tax attribute. Any person aggrieved by an action by the Department with respect to debarment pursuant to § 58.1-1902 may apply for relief under this section. Notwithstanding the provisions of § 58.1-3, the Tax Commissioner shall have the discretion to permit the joinder of a party or consolidate proceedings on applications filed by different taxpayers if the interest of the party or the applications involve adjustments to credits or other tax attributes arising from the same transaction or occurrence, provided that no interests are prejudiced and the joinder or consolidation advances administrative economy.
On receipt of a notice of intent to file under this section, the Tax Commissioner shall refrain from collecting the tax until the time for filing hereunder has expired, unless he determines that collection is in jeopardy.
Any person whose tax assessment has been improperly collected by the Department may apply hereunder to assert a claim that any amount so collected was exempt from process.
The initial assessment of any tax administered by the Department of Taxation shall include a notice to the taxpayer that specifies all of the taxpayer's rights under this section, including but not limited to the right to have the Tax Commissioner refrain from collecting the tax upon the Commissioner's receipt from the taxpayer of a notice of intent to file for relief under this section.
Code 1950, § 58-1118; 1950, p. 597; 1956, c. 502; 1971, Ex. Sess., c. 13; 1972, c. 721; 1973, c. 446; 1980, c. 633; 1984, c. 675; 2007, c. 750; 2008, c. 549; 2020, cc. 681, 682.
Notes of Decisions
Chesapeake Hosp. Auth. v. Commonwealth, 554 S.E.2d 55 (Va. 2001).
· cites it 5× “The Hospital filed an administrative application for correction of erroneous assessment with the Tax Commissioner pursuant to Code § 58.1-1821. On May 19, 1998, the Tax Commissioner issued a determination letter upholding the assessment.”
Harper v. Virginia Dep't of Taxation, 462 S.E.2d 892 (Va. 1995).
· cites it 2× “Alternatively, the Department argues that in addition to the predeprivation remedy of declaratory judgment, the Harper taxpayers had a second predeprivation remedy available to them in the form of an administrative procedure provided by Code §§ 58.1-1821 and -1822. The…”
VIRGINIA CELLULAR v. Va. Dept. of Taxation, 666 S.E.2d 374 (Va. 2008).
· cites it 2× “Virginia Cellular filed an administrative appeal of the Department's determination with the Tax Commissioner pursuant to Code § 58.1-1821. The Tax Commissioner upheld the Department's assessment against Virginia Cellular.”
Level 3 Commc'ns v. STATE CORP. COM'N, 710 S.E.2d 474 (Va. 2011).
· cites it 2× “Level 3's argument ignores the statutory remedies provided by Code § 58.1-1821 (permitting a taxpayer assessed with tax administered by the Department to apply for relief to the Commissioner within 90 days of the assessment) and Code § 58.”
Asser v. Commonwealth, 69 Va. Cir. 75 (Richmond County Cir. Ct. 2005).
· cites it 2× “Further, the statute of limitations provides that one “assessed with any tax administered by the Department of Taxation and aggrieved by any such assessment may, unless otherwise specifically provided by law, within (i) three years from the date such assessment is made or (ii)…”
Intersections, Inc. v. Virginia Dep't of Taxation, 72 Va. Cir. 234 (Fairfax Cir. Ct. 2006).
· cites it 2× “The Department assessed use taxes against Intersections on the licensing fees paid to DMS pursuant to the Agreement^ for the audit period, [sic] Intersections timely appealed the assessment to the Tax Commissioner pursuant to Virginia Code § 58.1-1821. The Tax Commissioner…”
Harper v. Virginia Dep't of Taxation, 32 Va. Cir. 324 (Alexandria Cir. Ct. 1994).
· cites it 2× “tion, and (2) if there has been no violation of Due Process, are the plaintiffs entitled to a refund under the Virginia statutes? The Department of Taxation takes the position that Due Process is satisfied since there were two predeprivation procedures available to *325 the…”
City of Roanoke v. Moody Graphic Color Serv., Inc., 70 Va. Cir. 165 (Roanoke County Cir. Ct. 2006).
“In any proceeding commenced under § 58.1-1821, § 58.1-1824, or § 58.1-1825 before January 1, 1985, unpublished rulings and other administrative interpretations which are documented and established by competent evidence to have been in effect prior to July 1,1980, shall be…”
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