Dominion Chevrolet Co. v. County of Henrico

The sole issue here is whether a failure by a taxpayer to comply with the provisions of Code § 15.1-554 bars the maintenance against a county of an application under the provisions of Code § 58-1145, et seq. for the correction of an erroneous assessment and for a refund of taxes.

Dominion Chevrolet Company operates in Henrico County and is engaged in selling new and used cars and trucks on both a retail and a wholesale basis. In filing its license tax questionnaire with the county, Dominion failed to distinguish between its retail and wholesale sales. For the tax years 1972 and 1973 it was…