§ 58.1-1835. Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Departm...
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.
(1996, c. 634.)
Sections: Previous 58.1-1825 58.1-1826 58.1-1827 58.1-1828 58.1-1829 58.1-1830 58.1-1831 58.1-1832 58.1-1833 58.1-1834 58.1-1835 58.1-1836 58.1-1840 58.1-1840.1 58.1-1845 NextLast modified: April 3, 2009