Code of Virginia § 58.1-309. Refund of overpayment.
49 words·~1 min read·
/va/title-58-1/chapter-3/58-1-309A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If the amount of taxes as computed is less than the amount theretofore paid, the excess shall be refunded out of the state treasury on the order of the Tax Commissioner upon the Comptroller.
Code 1950, § 58-151.072; 1971, Ex. Sess., c. 171; 1974, c. 178; 1984, c. 675.