Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-1022
Correction of erroneous assessments
Official textlaw.lis.virginia.gov
Erroneous assessments under this chapter may be corrected and refunds ordered as provided in Article 2 (§ 58.1-1820 et seq.), Chapter 18 of this title.
Source: view the official text
Nearby sections (25 sections)
- 58.1-1021.03 · Monthly return and payments of tax
- 58.1-1021.04 · Failure to file return; fraudulent return; penalties;…
- 58.1-1021.04:1 · Distributor's or remote retail seller's license;…
- 58.1-1021.04:2 · Certain records required of distributor; access to…
- 58.1-1021.04:3 · Unlawful importation, transportation, or possession of…
- 58.1-1021.04:4 · Purchase of tobacco products for resale
- 58.1-1021.04:5 · Tax Commissioner to establish guidelines and rules
- 58.1-1021.05 · Use of revenues
- 58.1-1021.06 · Delivery sales of liquid nicotine and nicotine vapor…
- 58.1-1021.07 · Retail sales of liquid nicotine and nicotine vapor…
- 58.1-1021.08 · General requirements for liquid nicotine and nicotine…
- 58.1-1021.09 · Safety requirements for liquid nicotine and nicotine…
- 58.1-1022 · Correction of erroneous assessments
- 58.1-1031 · Definitions
- 58.1-1032 · Applicability
- 58.1-1033 · Prohibited acts
- 58.1-1034 · Records to be kept; filing with Department
- 58.1-1035 · Revocation or suspension of permit by Department; civil…
- 58.1-1036 · Other penalties for violation; civil actions
- 58.1-1037 · Seizure
- 58.1-1100 · Intangible personal property; segregated for state taxation
- 58.1-1101 · Classification
- 58.1-1102 · Intangible personal property of certain poultry and…
- 58.1-1103 · Exempt professions and businesses; how property used…
- 58.1-1104 · To what extent dairies taxable on intangible personal…