Virginia Code 58.1-2299.15: Application to Commissioner for correction; appeal
A. Any person assessed with any tax administered by the Department pursuant to this chapter or against whom an order or decision of the Commissioner has been adversely rendered relating to the provisions of this chapter may, within 30 days from the date of such assessment, order, or decision apply for relief to the Commissioner. Such application shall be in the form prescribed by the Department and shall fully set forth the grounds upon which the applicant relies and all facts relevant to the applicant’s contention. The Commissioner may also require such additional information, testimony, or documentary evidence as he deems necessary to make a fair determination of the application.
Terms Used In Virginia Code 58.1-2299.15
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
- Commissioner: means the Commissioner of the Department of Motor Vehicles. See Virginia Code 58.1-2292
- Department: means the Department of Motor Vehicles, acting directly or through its duly authorized officers and agents. See Virginia Code 58.1-2292
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Person: includes any individual, corporation, partnership, association, cooperative, limited liability company, trust, joint venture, government, political subdivision, or any other legal or commercial entity and any successor, representative, agent, agency, or instrumentality thereof. See Virginia Code 1-230
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
B. On receipt of a written notice of intent to file under subsection A for relief from a tax assessment, the Commissioner shall refrain from collecting the tax until the time for filing hereunder has expired, unless he determines that collection is in jeopardy.
C. Any person against whom an order or decision of the Commissioner has been adversely rendered relating to the provisions of this chapter may, within 15 days of such order or decision, appeal from such order or decision to the Circuit Court of the City of Richmond.