§ 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 58.1-2035Last modified: April 16, 2009