58.1-1820 - Definitions.
§ 58.1-1820. Definitions.
The following words, terms and phrases when used in this article shall havethe meanings ascribed to them in this section.
1. "Person assessed with any tax," with standing to contest suchassessment, shall include the person in whose name such assessment is made, aconsumer of goods who, pursuant to law or contract, has paid any sales or usetax assessed against a dealer, a consumer of real estate construction who hasby contract specifically agreed to pay the taxes assessed on the contractor,and any dealer who agrees to pass on to his customers the amount of anyrefund (net after expenses of the refund proceeding) to the extent such taxhas been passed on to such customers.
2. "Assessment," as used in this subtitle, shall include an assessmentmade pursuant to notice by the Department of Taxation and self-assessmentsmade by a taxpayer upon the filing of a return or otherwise not pursuant tonotice. Assessments made by the Department of Taxation shall be deemed to bemade when a written notice of assessment is delivered to the taxpayer by anemployee of the Department of Taxation, or mailed to the taxpayer at his lastknown address. Upon approval of the use of the specific medium by thetaxpayer, an assessment shall also be deemed to be made when a notice ofassessment is transmitted by the Department of Taxation to the taxpayer byeither facsimile transmission or electronic mail to a facsimile machine orelectronic mail address, respectively, as designated by the taxpayer inwriting. Self-assessments shall be deemed made when the tax is paid or, inthe case of taxes requiring an annual or monthly return, when the return isfiled. A return filed or tax paid before the last day prescribed by law or byregulations pursuant to law for the filing or payment thereof, shall bedeemed to be filed or paid on such last day.
3. "Person aggrieved by an action with respect to a transferred credit orother tax attribute" with standing to contest such action shall include theperson who earned a credit or other tax attribute transferable under law andwho has transferred such credit or other tax attribute and any subsequenttransferor and transferee of such credit or other tax attribute who isaffected directly or indirectly by an assessment based upon an adjustment tosuch credit or other tax attribute or by a formal notice of the Department'sintent to adjust such credit or other tax attribute.
(Code 1950, § 58-1117.20; 1980, c. 633; 1984, c. 675; 2000, cc. 369, 402;2008, c. 549.)