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[] person making such request for correction to the Tax Commissioner must in all cases have filed with the commissioner of the revenue a copy of such person's application for correction to the Tax Commissioner. The Tax Commissioner may issue an order correcting such assessment of such property, if the taxpayer has met the burden of proof imposed by law. Following such an order, either the taxpayer or the commissioner of the revenue or other assessing official may apply to the circuit court; however, the burden shall be on the party making the application to show that the ruling of the Tax Commissioner is erroneous. Neither the Tax Commissioner nor the Department of Taxation shall be made a nartv to an application to correct an assessment merely because the Tax Commissioner has ruled on it. (e) On receipt of a notice of intent to file an appeal to the Tax Commissioner under subsection D, the treasurer or other collection official shall further suspend collection activity until a final determination is issued by the Tax Commissioner, unless the treasurer or other collection official determines that collection would be jeopardized by delay or is advised by the commissioner that the haver has not responded to a request for relevant information after a reasonable time. Interest shall accrue as allowed by law, but no further penalty shall be imposed while collection action is suspended. Anv taxnaver may request a written ruling, regarding the application of a local business tax to a specific situation, from the commissioner of the revenue. Any taxpayer requesting such a ruling shall provide all the relevant facts for the situation and may present a rationale for the basis of an interpretation of the law most favorable to the taxpayer. Any misrepresentation, or any change in the applicable law or the factual situation as presented in the request, shall invalidate any such ruling issued. A written ruling may be revoked by the commissioner, or amended prospectively, if. (i) there is a • change in the law or the guidelines issued by the Department of Taxation upon which the ruling was based, or a court decision, or (ii) the commissioner of the revenue or other assessing official notifies the taxpayer of a change in the policy or interpretation upon which the ruling was based. However, any taxpayer who acts on a written ruling which later becomes invalid, or on a ruling which has been revoked or amended, shall be deemed to have acted in good faith during the period in which such ruling was in effect. (g) Every person who is assessable with a local business tax shall keep sufficient records to enable the commissioner of the revenue or other assessing official to verify the correctness of the tax paid for the taxable years assessable and to enable the commissioner of the revenue or other assessing official to ascertain the correct amount of tax that was assessable for each of those years. All such records, books of accounts and other information shall be open to inspection and examination by the commissioner of the revenue or other assessing official in order to allow him to establish whether the tax is due within this jurisdiction. The commissioner of the revenue or other assessing official shall provide the taxpaver with the option to conduct the audit in the taxpayer's local business office, if the records are maintained there. In the event the records are maintained outside the city of Charlottesville, copies of the appropriate books and records shall be sent to the commissioner's or assessor's office upon demand. Sec. 30-41. Application for correction. (a) Any person assessed by the commissioner of the revenue with any tax authorized by this article, aggrieved by any such assessment, may apply to the commissioner of the revenue for a correction thereof (c) Any tax imposed by this article may be appealed to the commissioner of revenue within three Is years from the last day of the tax year for which such assessment is made, or within one year from the Page 7