Virginia § 58.1-1835 Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Department

Virginia Statutes

§ 58.1-1835 — Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Department

Virginia § 58.1-1835

JurisdictionVirginia

Title 58.1TAXATION

Subtitle ITAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION

Ch. 18ENFORCEMENT, COLLECTION, REFUND, REMEDIES AND REVIEW OF STATE TAXES

Art. 2CORRECTIONS OF ERRONEOUS ASSESSMENTS; REFUNDS

This text of Virginia § 58.1-1835 (Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Department) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Va. Code Ann. § 58.1-1835 (2026).

Text

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; and

3.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.

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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; and

3. 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.