58.1-2030 - Petition for correction of taxes, etc., assessed by State Corporation Commission. - Virginia Statutes

§ 58.1-2030. Petition for correction of taxes, etc., assessed by StateCorporation Commission.

Any person or corporation feeling aggrieved by reason of any registrationfee, franchise tax, charter tax, entrance fee, license tax, fee or chargeassessed or imposed by or under authority of the State Corporation Commissionagainst and collected from any corporation, domestic or foreign, or any feepaid under the provisions of Chapter 5 (§ 13.1-501 et seq.) of Title 13.1,may, unless and except as otherwise specifically provided, within one yearfrom the date of the payment of any such tax, fee or charge, apply to theState Corporation Commission for a correction of such assessment or chargeand for a refund, in whole or in part, of the tax, fee or charge so assessedor imposed and paid. No payment shall be recovered after a formaladjudication in a proceeding in which the right of appeal existed and was nottaken. Such application shall be by written petition, in duplicate andverified by affidavit. Such application shall be filed with the Commissionand shall set forth the names and addresses of every party in interest.

(Code 1950, § 58-1122; 1976, c. 563; 1984, c. 675.)