CHAPTER 326

AN ACT to amend and reenact §§ 58-1118, 58-1130, 58-1131 and
58-1132 of the Code of 1950 relating to correction of erroneous
assessments of State tares and computation of time so as to
extend the period for correction thereof.

[S 30]

Approved April 5, 1950

Be it enacted by the General Assembly of Virginia:

1. That §§ 58-1118, 58-1130, 58-1131 and 58-1132 of the Code of
1950 be amended and reenacted, as follows:

§ 58-1118. Application to Department of Taxation for cor-
rection.—Any person, firm or corporation assessed with: (1) Any
State taxes on intangible personal property or income (2) any
State license tax (3) any State capitation tax or (4) aggrieved by
any State tax assessed under the provisions of §§ 58-54 to 58-63
and 58-66 to 58-76, may, within * two years from the thirty-first
day of December of the year in which such assessment was made,
apply for relief to the Department of Taxation.
§ 58-1130. Application to court for correction of erroneous
assessments of State taxes generally.—Any person, firm or cor-
poration assessed with any State taxes on property or income or
any State license tax, or any State capitation tax, aggrieved by
any such assessment or aggrieved by any State tax assessed under
the provisions of §§ 58-54 to 58-63, 58-66 to 58-76, may, unless
otherwise specifically provided by law, within * two years from
the thirty-first day of December of the year in which such assess-
ment is made, apply for relief to the court in which the officer who
made the assessment gave bond and qualified or to which or to
whose clerk such bond and the certificate of his qualification was
returned, or to the circuit court of the county or any court of
record of the city in which such person resides, or in the case of a
partnership or domestic corporation, the county or city in which
it has its principal office in this State, or in the case of a foreign
corporation the county or city in which is located the office in this
State at which claims against the foreign corporation may be
audited, settled and paid.

If the assessment complained of was made by the Department
of Taxation, a copy of the application shall be served on the State
Tax Commissioner at least ten days before the hearing.

§ 58-1131. Computation of * two year period.—The applica-
tion aforesaid may in all cases be filed in the clerk’s office of any
such court in vacation and the time which elapses from the filing
of such application in the clerk’s office, as aforesaid, to the hearing
on the same by the court shall be excluded from the computation
of the period of * tico years. And if a written application is filed
with the Department of Taxation under the provisions of § 58-1118,
for relief from an assessment of State taxes, the time which shall
elapse from the filing of such an application with the Department
to the time when the Department takes final action with respect to
such application filed with it, each of such applications relating
to the same assessment, shall also be excluded from the computa-
tion of the period of * two years.

§ 58-1132. 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 be not made
within * two years, as hereinbefore required.