58.1-2035 - Correction of mere clerical errors. - Virginia Statutes

§ 58.1-2035. Correction of mere clerical errors.

Without formal hearing or notice to the Attorney General the StateCorporation Commission shall have the authority of its own motion to correctassessments; correct the names, addresses and gross receipts oftelecommunications companies certified to the Department of Taxation pursuantto § 58.1-400.1 for eighteen months from the date of the certification; orcertify to the Comptroller directing refund in any case in which there hasbeen an erroneous assessment or erroneous payment involving or resulting frommere clerical error on the part of the Commission made in copying or typingor in arithmetic. No refund shall be ordered under the authority conferred bythis 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.)