reglab/housing_qa huggingface dataset:
VA Code § 58.1-1826 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 18 - Enforcement, Collection, Refund, Remedies and Review of State Taxes|§ 58.1-1826. Action of court

If the court is satisfied that the applicant is erroneously or improperly assessed with any taxes, or that an action with respect to a transferred credit or other tax attribute is erroneous, and that the erroneous assessment or action was not caused by the willful failure or refusal of the applicant to furnish the Department with the necessary information, as required by law, the court may order that the assessment or action be corrected. If the assessment exceeds the proper amount, the court may order that the applicant be exonerated from the payment of so much as is erroneously or improperly charged, if not already paid and, if paid, that it be refunded to him. If the assessment is less than the proper amount, the court shall order that the applicant pay the proper taxes and to this end the court shall be clothed with all the powers and duties of the authority which made the assessment complained of as of the time when such assessment was made and all the powers and duties conferred by law upon such authority between the time such assessment was made and the time such application is heard. The court may order that any amount which has been improperly collected be refunded to such applicant. A copy of any order made under this section or § 58.1-1827 correcting an erroneous or improper assessment shall be certified by the clerk of the court to the Tax Commissioner.Code 1950, § 58-1134; 1972, c. 721; 1980, c. 633; 1984, c. 675; 1985, c. 221; 2006, c. 342; 2008, c. 549.
VA Code § 58.1-1827 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 18 - Enforcement, Collection, Refund, Remedies and Review of State Taxes|§ 58.1-1827. Correction of double assessments

Irrespective of the foregoing provisions, when it is shown to the satisfaction of the court that there has been a double assessment in any case, one of which assessments is proper and the other erroneous, and that a proper single tax has been paid thereon, the court may order that such erroneous assessment be corrected, whether the erroneous tax has been paid or not and even though the application was not made within the period of limitation, as hereinbefore required.Code 1950, § 58-1132; 1950, p. 598; 1972, c. 721; 1984, c. 675.
VA Code § 58.1-1828 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 18 - Enforcement, Collection, Refund, Remedies and Review of State Taxes|§ 58.1-1828. (Effective until January 1, 2022) Appeal

The Tax Commissioner or the taxpayer may take an appeal from any final order of the court to the Supreme Court.Code 1950, § 58-1138; 1972, c. 721; 1984, c. 675.
VA Code § 58.1-1828 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 18 - Enforcement, Collection, Refund, Remedies and Review of State Taxes|§ 58.1-1828. (Effective January 1, 2022) Appeal

The Tax Commissioner or the taxpayer may take an appeal from any final order of the court to the Supreme Court.Code 1950, § 58-1138; 1972, c. 721; 1984, c. 675.
VA Code § 58.1-1829 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 18 - Enforcement, Collection, Refund, Remedies and Review of State Taxes|§ 58.1-1829. Costs in proceedings under §§ 58.1-1825 through 58.1-1828

If the final order of the court in any proceeding under §§ 58.1-1825 through 58.1-1828 grants the relief prayed for, no costs shall be taxed against the applicant; but in no event shall any costs be taxed against the Commonwealth in any proceeding under such sections.Code 1950, §§ 58-1139, 58-1157; 1984, c. 675.
VA Code § 58.1-1830 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 18 - Enforcement, Collection, Refund, Remedies and Review of State Taxes|§ 58.1-1830. Effect of order

An order of exoneration under §§ 58.1-1826, 58.1-1827 or § 58.1-1828, when delivered to the Tax Commissioner, shall restrain him from collecting so much as is thus erroneously charged. If what was so erroneously charged has been paid, the order of the court under §§ 58.1-1826, 58.1-1827 or § 58.1-1828, when presented to the appropriate state or local official, shall serve as the only direction necessary to obtain refund of the amount so ordered.Code 1950, § 58-1136; 1980, c. 633; 1984, c. 675.
VA Code § 58.1-1831 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 18 - Enforcement, Collection, Refund, Remedies and Review of State Taxes|§ 58.1-1831. No injunctions against assessment or collection of taxes

No suit for the purpose of restraining the assessment or collection of any tax, state or local, shall be maintained in any court of this Commonwealth, except when the party has no adequate remedy at law.Code 1950, § 58-1158; 1984, c. 675.
VA Code § 58.1-1832 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 18 - Enforcement, Collection, Refund, Remedies and Review of State Taxes|§ 58.1-1832. Chapter includes taxes, levies, penalties and interest

This chapter shall be construed to include taxes, levies, penalties and interest, or all of them.Code 1950, § 58-1159; 1984, c. 675.
VA Code § 58.1-1834 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 18 - Enforcement, Collection, Refund, Remedies and Review of State Taxes|§ 58.1-1834. Taxpayer meetings; representation; recording meetings

A. At or before an initial meeting relating to the determination of a tax, the Department shall provide the taxpayer a written explanation of the audit process and the taxpayer's rights in the process. At or before an initial meeting relating to the collection of a tax, the Department shall provide the taxpayer a written explanation of the collection process and the taxpayer's rights in the process.B. A taxpayer may authorize a person, through a power of attorney filed with the Department, to represent the taxpayer at his cost. Once a taxpayer files a power of attorney with the Department in accordance with procedures developed by the Department and while the power of attorney is in effect, at the same time that the Department mails, issues, or otherwise provides to the taxpayer any written correspondence, documentation, or other written materials that relate to the tax matter for which the power of attorney has been filed, the Department shall provide a copy of the same to the person named as power of attorney. The copy shall be furnished to the person named as power of attorney under the same delivery method used for providing the written correspondence, documentation, or other written materials to the taxpayer.The Department may not require a taxpayer to accompany the taxpayer's representative to the meeting unless the Tax Commissioner has summoned the taxpayer pursuant to § 58.1-216.C. The Department shall suspend a meeting relating to the determination of a tax if, at any time during the meeting, the taxpayer expresses the desire to consult with an attorney, accountant, or other person who, through a power of attorney, may represent the taxpayer before the Department. However, after one such suspension has been granted and upon a finding that a taxpayer's request for suspension is frivolous or groundless, the Department may terminate the meeting and issue an assessment, if appropriate.D. The Department shall allow a taxpayer to make an audio recording of a meeting relating to the determination of a tax at the taxpayer's expense and using the taxpayer's equipment. The Department may make an audio recording of such meetings at its own expense and using its own equipment. The Department shall, upon request of the taxpayer, provide the taxpayer a transcript of a meeting recorded by the Department. The Department may charge the taxpayer for the cost of the requested transcription and reproduction of the transcript. Receipts from the charges for the transcripts shall be credited to the Department for reimbursement of transcription expenses.1996, c. 634; 2009, c. 503.
VA Code § 58.1-1835 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 18 - Enforcement, Collection, Refund, Remedies and Review of State Taxes|§ 58.1-1835. Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Department

The Tax Commissioner shall abate any portion of any tax, interest, and penalty attributable to erroneous advice furnished to the taxpayer in writing by an employee of the Department acting in his official capacity if:1. The written advice was reasonably relied upon by the taxpayer and was in response to a specific written request by the taxpayer;2. The portion of the penalty or tax did not result from a failure by the taxpayer to provide adequate or accurate information; and3. The facts of the case described in the written advice and the request therefor are the same, and the taxpayer's business or personal operations have not changed since the advice was rendered.1996, c. 634.
VA Code § 58.1-1836 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 18 - Enforcement, Collection, Refund, Remedies and Review of State Taxes|§ 58.1-1836. Reserved

Reserved.
VA Code § 58.1-1900 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 19 - Worker Misclassification|§ 58.1-1900. Classification of employees

A. For the purposes of this title and Title 40.1, Title 60.2, and Title 65.2, if an individual performs services for an employer for remuneration, that individual shall be considered an employee of the party that pays that remuneration unless such individual or his employer demonstrates that such individual is an independent contractor. The Department shall determine whether an individual is an independent contractor by applying Internal Revenue Service guidelines.B. Unless otherwise provided in this chapter, the Department shall administer this chapter according to the provisions of Article 16 (§ 58.1-460 et seq.) of Chapter 3, mutatis mutandis.C. For the purposes of this chapter, all occurrences of misclassification of employees as described hereinafter made by the same employer at the same time, or within 72 hours, shall be deemed to be a single offense.2020, cc. 681, 682.
VA Code § 58.1-1901 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 19 - Worker Misclassification|§ 58.1-1901. Civil penalties

Any employer, or any officer or agent of the employer, that fails to properly classify an individual as an employee in accordance with § 58.1-1900 for purposes of this title, Title 40.1, Title 60.2, or Title 65.2 and fails to pay taxes, benefits, or other contributions required to be paid with respect to an employee shall, upon notice by the Department to the affected party, be subject to a civil penalty of up to $1,000 per misclassified individual for a first offense, up to $2,500 per misclassified individual for a second offense, and up to $5,000 per misclassified individual for a third or subsequent offense. Each civil penalty assessed under this chapter shall be paid into the general fund.2020, cc. 681, 682.
VA Code § 58.1-1902 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 19 - Worker Misclassification|§ 58.1-1902. Debarment; civil penalty

A. Whenever the Department determines, after notice to the employer, that an employer failed to properly classify an individual as an employee under the provisions of § 58.1-1900, the Department shall notify all public bodies and covered institutions of the name of the employer.B. Upon an employer's subsequent violations of subsection A, all public bodies and covered institutions shall not award a contract to such employer or to any firm, corporation, or partnership in which the employer has an interest in the following manner:1. For a period of up to one year, as determined by the Department, from the date of the notice for a second offense.2. For a period of up to three years, as determined by the Department, from the date of the notice for a third or subsequent offense.2020, cc. 681, 682.
VA Code § 58.1-1903 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 19 - Worker Misclassification|§ 58.1-1903. Certain agreements prohibited

No person shall require or request that an individual enter into an agreement or sign a document that results in the misclassification of the individual as an independent contractor or otherwise does not accurately reflect the relationship with the employer.2020, cc. 681, 682.
VA Code § 58.1-1904 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 19 - Worker Misclassification|§ 58.1-1904. Unlawful acts

It shall be unlawful for an employer or any other party to discriminate in any manner or take adverse action against any person in retaliation for exercising rights protected under this chapter.2020, cc. 681, 682.
VA Code § 58.1-1905 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 19 - Worker Misclassification|§ 58.1-1905. Reporting

The Department shall report annually to the Governor and the General Assembly regarding compliance with and enforcement of this chapter. The Department's report shall include information regarding the number of investigated reports of worker misclassification; the findings of such reports; the amount of combined tax, interest, and fines collected; the number of referrals to the Department of Labor and Industry, Virginia Employment Commission, Department of Small Business and Supplier Diversity, Virginia Workers' Compensation Commission, and Department of Professional and Occupational Regulation; and the number of notifications of failure to properly classify to all public bodies and institutions.2020, cc. 681, 682.
VA Code § 58.1-2020 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 20 - General Provisions|§ 58.1-2020. Collection out of estate in hands of or debts due by third party

Any state officer charged with the duty of collecting taxes may apply in writing to any person indebted to or having in his hands estate of a taxpayer for payment of any taxes more than thirty days delinquent, out of such debt or estate. Payment by such person of such taxes, penalties and interest, either in whole or in part, shall entitle him to a credit against such debt or estate. The taxes, penalties and interest shall constitute a lien on the debt or estate due the taxpayer from the time the application is received. For each application served, the person applied to shall be entitled to a fee of twenty dollars which shall constitute a charge or credit against the debt to or estate of the taxpayer.The collecting officer shall send a copy of the application to the taxpayer, with a notice informing him of the remedies provided in this chapter.If the person applied to does not pay so much as ought to be recovered out of such debt or estate, the collecting officer shall procure a summons directing such person to appear before the appropriate court, where the proper payment may be enforced. Any person so summoned shall have the same rights of removal and appeal as are applicable to disputes among individuals.Code 1950, § 58-1010; 1960, c. 573; 1983, c. 481; 1984, c. 675.
VA Code § 58.1-2021 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 20 - General Provisions|§ 58.1-2021. Memorandum of lien for collection of taxes

A. If any taxes or fees, including penalties and interest, assessed by the State Corporation Commission in pursuance of law against any person, are not paid within thirty days after the same become due, the State Corporation Commission may file a memorandum of lien in the circuit court clerk's office of the county or city in which the taxpayer's place of business is located, or in which the taxpayer resides. If the taxpayer has no place of business or residence within the Commonwealth, such memorandum may be filed in the Circuit Court of the City of Richmond. A copy of such memorandum may also be filed in the clerk's office of all counties and cities in which the taxpayer owns real estate. Such memorandum shall be recorded in the judgment docket book and shall have the effect of a judgment in favor of the Commonwealth, to be enforced as provided in Article 19 (§ 8.01-196 et seq.) of Chapter 3 of Title 8.01, except that a writ of fieri facias may issue at any time after the memorandum is filed. The lien on real estate shall become effective at the time the memorandum is filed in the jurisdiction in which the real estate is located.B. Recordation of a memorandum of lien hereunder shall not affect the right to a refund or exoneration under this subtitle, nor shall an application for correction of an erroneous assessment affect the power of the State Corporation Commission to collect the tax, except as specifically provided in this title.Code 1950, §§ 58-41 to 58-43; 1971, Ex. Sess., c. 155; 1984, c. 675; 1985, c. 528.
VA Code § 58.1-2022 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 20 - General Provisions|§ 58.1-2022. Additional proceedings for the collection of taxes; jurisdiction and venue

The payment of any state taxes and the filing of returns may, in addition to the remedies provided in this chapter be enforced by action at law, suit in equity or by attachment in the same manner, to the same extent and with the same rights of appeal as now exist or may hereafter be provided by law for the enforcement of demands between individuals. The venue for any such proceeding under this section shall be as specified in subdivision 13 a of § 8.01-261. Such proceedings shall be instituted and conducted in the name of the Commonwealth of Virginia.Code 1950, §§ 58-44, 58-1014, 58-1016; 1954, c. 333; 1977, c. 624; 1981, c. 421; 1984, c. 675.
VA Code § 58.1-2023 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 20 - General Provisions|§ 58.1-2023. Judgment or decree; effect thereof; enforcement

In any proceeding under § 58.1-2022 the court shall have the power to determine the proper taxes, and to enter an order requiring the taxpayer to file all returns and pay all taxes, penalties and interest with which upon a correct assessment he is chargeable for any year or years not barred by the statute of limitations at the time the proceedings were instituted. If any taxes of which collection is sought have been erroneously charged, the court may order exoneration thereof. Payment of any judgment or decree shall be enforced against the taxpayer in the same manner that it could be enforced in a proceeding between individuals.Code 1950, §§ 58-44, 58-1017; 1984, c. 675.
VA Code § 58.1-2024 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 20 - General Provisions|§ 58.1-2024. Collection in foreign jurisdiction

When after the rendition of such a judgment or decree against a defendant it seems to the attorney having charge thereof that there may not be found within the Commonwealth sufficient property of the defendant out of which the same may be enforced, but that the same could be enforced in some other jurisdiction, he shall, with the concurrence of the Attorney General, institute in such foreign jurisdiction appropriate proceedings to enforce therein the payment of such judgment.Code 1950, § 58-1018; 1984, c. 675.
VA Code § 58.1-2025 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 20 - General Provisions|§ 58.1-2025. Omitted taxes

If any tax-assessing officer or body authorized by law to assess taxes on any subject of taxation pursuant to this subtitle, ascertains that any property, or any other subject of state taxation which such tax-assessing officer or body would have been authorized to assess during any current tax year has not been assessed for any tax year of the three years last past, or that the same has been assessed at less than the law required for any one or more of such years, or that the taxes thereon, for any cause, have not been realized, such tax-assessing officer or body shall list and assess the same with taxes at the rate prescribed for that year, adding thereto a penalty of ten percent, unless otherwise specifically provided by law, and interest at the rate established pursuant to § 58.1-15 which shall be computed upon the taxes and penalty from December 15 of the year in which such taxes should have been paid to the date of the assessment. If the assessment is not paid within thirty days after its date, interest at the rate established in § 58.1-15 shall accrue thereon from the date of such assessment until payment.1985, c. 221.
VA Code § 58.1-2026 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 20 - General Provisions|§ 58.1-2026. Reserved

Reserved.
VA Code § 58.1-2030 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 20 - General Provisions|§ 58.1-2030. Petition for correction of taxes, etc., assessed by State Corporation Commission

Any person or corporation feeling aggrieved by reason of any registration fee, franchise tax, charter tax, entrance fee, license tax, fee or charge assessed or imposed by or under authority of the State Corporation Commission against and collected from any corporation, domestic or foreign, or any fee paid 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 year from the date of the payment of any such tax, fee or charge, apply to the State Corporation Commission for a correction of such assessment or charge and for a refund, in whole or in part, of the tax, fee or charge so assessed or imposed and paid. No payment shall be recovered after a formal adjudication in a proceeding in which the right of appeal existed and was not taken. Such application shall be by written petition, in duplicate and verified by affidavit. Such application shall be filed with the Commission and shall set forth the names and addresses of every party in interest.Code 1950, § 58-1122; 1976, c. 563; 1984, c. 675.
VA Code § 58.1-2031 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 20 - General Provisions|§ 58.1-2031. Hearing; notice

As soon as practicable after the filing of the petition, the State Corporation Commission shall set a date for the hearing. At least fifteen days' notice of such hearing shall be given by the Commission to the petitioner and to every party in interest, but such notice to the petitioner shall be sufficient in the form of an attested copy of the order fixing such hearing sent by ordinary mail, to the address furnished by the petitioner, or to the attorney of the petitioner, if any, provided it is certified in the record, by the clerk of the Commission, that such notice was deposited in the mail at least fifteen days prior to the date set for the hearing. Otherwise such notice may be served by an officer or may be served by registered mail, return receipt requested, and, except in the case of the petitioner shall be accompanied by a copy of the petition. The petitioner shall furnish the requisite number of copies of the petition for the giving of such notices herein required.Code 1950, § 58-1123; 1978, c. 457; 1984, c. 675.
VA Code § 58.1-2032 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 20 - General Provisions|§ 58.1-2032. Determination by State Corporation Commission

In determining the issue the State Corporation Commission shall sit in its capacity as a court and shall consider all matters of law and fact involved. If of the opinion that the petitioner is entitled to relief, in whole or in part, the Commission shall certify to the Comptroller its findings and judgment and the Comptroller shall draw his warrant on the State Treasurer in favor of the person or corporation for the erroneous or excessive amount so certified to have been paid.Code 1950, § 58-1124; 1984, c. 675.
VA Code § 58.1-2033 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 20 - General Provisions|§ 58.1-2033. Appeal

Any person in interest, including the Commonwealth, who considers himself aggrieved by any action of the State Corporation Commission under § 58.1-2032, irrespective of the amount involved, may appeal such action to the Supreme Court.Code 1950, § 58-1126; 1984, c. 675.