58.1-2282 - Appeal of Commissioner's decisions. - Virginia Statutes

§ 58.1-2282. Appeal of Commissioner's decisions.

A. Any person against whom an assessment, order or decision of theCommissioner has been adversely rendered, which assessment, order, ordecision relates to the collection of unreported, incorrectly or fraudulentlyreported taxes, the granting or canceling of a license, the filing of a bond,an increase in the amount of a bond, a change of surety on a bond, the filingof reports, the examination of records, or any other matter wherein thefindings are in the discretion of the Commissioner, may, within thirty daysfrom the date thereof, file a petition of appeal from such assessment, order,or decision, in the circuit court in the city or county wherein such personresides, provided that any petition for a refund for taxes timely paid shallbe filed within one year of the date of payment. A copy of the petition shallbe sent to the Commissioner at the time of the filing with the court. Theoriginal shall show, by certificate, the date of mailing such copy to theCommissioner.

B. In any proceeding under this section, the assessments by the Commissionershall be presumed correct. The burden of proof shall be upon the petitionerto show that the assessment was incorrect and contrary to law. The circuitcourt is authorized to enter judgment against such person for the taxes,penalty, and interest due. The failure by any such person to appeal under theprovisions of this section within the time period specified shall render theassessment, order, or decision of the Commissioner conclusively valid andbinding upon such person. Such person or the Commissioner may petition theCourt of Appeals from the final decision of the circuit court.

(2000, cc. 729, 758.)