Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-1835
Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Department
The Tax Commissioner shall abate any portion of any tax, interest, and penalty attributable to erroneous advice furnished to the taxpayer in writing by an employee of the Department acting in his official capacity if:
# 1.
The written advice was reasonably relied upon by the taxpayer and was in response to a specific written request by the taxpayer;
# 2.
The portion of the penalty or tax did not result from a failure by the taxpayer to provide adequate or accurate information; and
# 3.
The facts of the case described in the written advice and the request therefor are the same, and the taxpayer's business or personal operations have not changed since the advice was rendered.
Source: view the official text
Nearby sections (25 sections)
- 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- 58.1-1840 · Repealed
- 58.1-1840.1 · Repealed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
- 58.1-1900 · Classification of employees
- 58.1-1901 · Civil penalties
- 58.1-1902 · Debarment; civil penalty
- 58.1-1903 · Certain agreements prohibited
- 58.1-1904 · Unlawful acts
- 58.1-1905 · Reporting
- 58.1-2020 · Collection out of estate in hands of or debts due by third…
- 58.1-2021 · Memorandum of lien for collection of taxes