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39 chapters · 1,643 sections in this title.
Va. Code Ann. § 58.1-2674 Notice to Commonwealth
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Notice of hearing before the Commission required to be served under this article upon the Commonwealth shall be served upon the officer of the Commonwealth charged with the duty of the collection of the state tax affected by the assessment of which correction is sought. It shall,…
Va. Code Ann. § 58.1-2674.1 Application for correction of certification to Department of Taxation
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Any telecommunications company or electric supplier aggrieved by any action of the Commission in the certification of gross receipts to the Department of Taxation as required by § 58.1-400.1 or § 58.1-400.3 may apply to the Commission for review and correction of any specified it…
Va. Code Ann. § 58.1-2675 Appeals to Supreme Court
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Any taxpayer, the Commonwealth or any county, city, or town aggrieved by any assessment or ascertainment of taxes by the Commission, after having proceeded before the Commission as provided in this article, may appeal from any final order or action of the Commission to the Suprem…
Va. Code Ann. § 58.1-2676 Action of Supreme Court thereon
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If the Supreme Court determines that the assessment or tax is excessive, it shall reduce the same or if it is insufficient, it shall increase the same. Unless the taxes so assessed or ascertained were paid under protest, when due, the Court, if it disallows the claim, on the appe…