Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-1827
Correction of double assessments
Official textlaw.lis.virginia.gov
Irrespective of the foregoing provisions, when it is shown to the satisfaction of the court that there has been a double assessment in any case, one of which assessments is proper and the other erroneous, and that a proper single tax has been paid thereon, the court may order that such erroneous assessment be corrected, whether the erroneous tax has been paid or not and even though the application was not made within the period of limitation, as hereinbefore required.
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Nearby sections (25 sections)
- 58.1-1816 · Conversion of trust taxes; penalty; limitation of…
- 58.1-1817 · Installment agreements for the payment of taxes
- 58.1-1817.1 · Waiver of tax penalties for small businesses
- 58.1-1818 · Taxpayer problem resolution program; taxpayer assistance…
- 58.1-1819 · Reserved
- 58.1-1820 · Definitions
- 58.1-1821 · Application to Tax Commissioner for correction
- 58.1-1822 · Action of Tax Commissioner on application for correction
- 58.1-1823 · Reassessment and refund upon the filing of amended return…
- 58.1-1824 · Protective claim for refund
- 58.1-1825 · Application to court for correction of erroneous or…
- 58.1-1826 · Action of court
- 58.1-1827 · Correction of double assessments
- 58.1-1828 · Appeal
- 58.1-1829 · Costs in proceedings under §§ 58.1-1825 through 58.1-1828
- 58.1-1830 · Effect of order
- 58.1-1831 · No injunctions against assessment or collection of taxes
- 58.1-1832 · Chapter includes taxes, levies, penalties and interest
- 58.1-1833 · Interest on overpayments or improper collection
- 58.1-1834 · Taxpayer meetings; representation; recording meetings
- 58.1-1835 · Abatement of any tax, interest, and penalty attributable to…
- 58.1-1840 · Repealed
- 58.1-1840.1 · Repealed
- 58.1-1840.2 · Virginia Tax Amnesty Program
- 58.1-1845 · Virginia Taxpayer Bill of Rights