58.1-1824 - Protective claim for refund. - Virginia Statutes

§ 58.1-1824. Protective claim for refund.

Any person who has paid an assessment of taxes administered by the Departmentof Taxation may preserve his judicial remedies by filing a claim for refundwith the Tax Commissioner on forms prescribed by the Department within threeyears of the date such tax was assessed. Such taxpayer may, at any timebefore the end of one year after the date of the Tax Commissioner's decisionon such claim, seek redress from the circuit court under § 58.1-1825. The TaxCommissioner may decide such claim on the merits in the manner provided in §58.1-1822 for appeals under § 58.1-1821, or may, in his discretion, hold suchclaim without decision pending the conclusion of litigation affecting suchclaim. The fact that such claim is pending shall not be a bar to any otheraction under this chapter.

(Code 1950, § 58-1119.1; 1980, c. 633; 1984, c. 675.)