Code of Virginia - Title 58.1 Taxation - Section 58.1-2035 Correction of mere clerical errors

§ 58.1-2035. Correction of mere clerical errors

Without formal hearing or notice to the Attorney General the State Corporation Commission shall have the authority of its own motion to correct assessments; correct the names, addresses and gross receipts of telecommunications companies certified to the Department of Taxation pursuant to § 58.1-400.1 for eighteen months from the date of the certification; or certify to the Comptroller directing refund in any case in which there has been an erroneous assessment or erroneous payment involving or resulting from mere clerical error on the part of the Commission made in copying or typing or in arithmetic. No refund shall be ordered under the authority conferred by this section more than two years after the date of the erroneous payment.

(Code 1950, § 58-1127; 1972, c. 776; 1984, c. 675; 2000, c. 368.)

Sections:  Previous  58.1-2020  58.1-2021  58.1-2022  58.1-2023  58.1-2024  58.1-2025  58.1-2026  58.1-2030  58.1-2031  58.1-2032  58.1-2033  58.1-2034  58.1-2035

Last modified: April 16, 2009