GroundRules
Va. Code § 58.1-309: Refund of overpayment
Where this section sits in the code
- Title 58.1. TAXATION
- Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION
- Chapter 3. INCOME TAX
- Article 1. General Provisions
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.
Collected 2026-09-04T15:17:44Z. Source file · JSON