§ 58.1-1824. Protective claim for refund
Any person who has paid an assessment of taxes administered by the Department of Taxation may preserve his judicial remedies by filing a claim for refund with the Tax Commissioner on forms prescribed by the Department within three years of the date such tax was assessed. Such taxpayer may, at any time before the end of one year after the date of the Tax Commissioner's decision on such claim, seek redress from the circuit court under § 58.1-1825. The Tax Commissioner may decide such claim on the merits in the manner provided in § 58.1-1822 for appeals under § 58.1-1821, or may, in his discretion, hold such claim without decision pending the conclusion of litigation affecting such claim. The fact that such claim is pending shall not be a bar to any other action under this chapter.
(Code 1950, § 58-1119.1; 1980, c. 633; 1984, c. 675.)
Sections: Previous 58.1-1817 58.1-1818 58.1-1819 58.1-1820 58.1-1821 58.1-1822 58.1-1823 58.1-1824 58.1-1825 58.1-1826 58.1-1827 58.1-1828 58.1-1829 58.1-1830 58.1-1831 NextLast modified: April 16, 2009