Va. Code » Title 58.1. Taxation » Subtitle II. Taxes Administered by Other Agencies » Chapter 26. Taxation of Public Service Corporations » Article 7. Administrative and Judicial Review of Assessment and Tax
Virginia Code

Va. Code Ann. § 58.1-2674.1 (2026)

Application for correction of certification to Department of Taxation

✓ current as of May 2026
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Any telecommunications company or electric supplier aggrieved by any action of the Commission in the certification of gross receipts to the Department of Taxation as required by § 58.1-400.1 or § 58.1-400.3 may apply to the Commission for review and correction of any specified item or items of a certification. Such application shall be in a form prescribed by the Commission and shall be filed within 18 months of the date of the certification to the Department of Taxation after which date the Commission shall have no authority under this section or any other provision of law to receive any application or complaint concerning the certification. The Commission shall provide for notice to the Department of Taxation of any application. If, from the evidence introduced at any hearing on the application or its own investigation, the Commission finds that the certification is incorrect, it shall correct the certification to the Department of Taxation.

2000, c. 368; 2004, c. 716.

Notes of Decisions
Cited in 1 case, 2011–2011 · leading case: Level 3 Commc'ns v. STATE CORP. COM'N, 710 S.E.2d 474 (Va. 2011).
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Level 3 Commc'ns v. STATE CORP. COM'N, 710 S.E.2d 474 (Va. 2011). · cites it 4× “This appeal consolidates four proceedings initiated by Level 3 in applications filed, pursuant to Code § 58.1-2674.1, to correct the amount of its gross receipts certified by the SCC to the Department.”
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