Notice of hearing before the Commission required to be served under this article upon the Commonwealth shall be served upon the officer of the Commonwealth charged with the duty of the collection of the state tax affected by the assessment of which correction is sought. It shall, however, only be necessary to serve notice upon the Commonwealth if the state revenue is affected by the assessment of which a correction is sought.\nCode 1950, § 58-678; 1983, c. 570; 1984, c. 675.
Virginia Legal Code