{"data":{"id":"us-va/va.-code-58.1-309","jurisdiction":"us-va","citation":"Va. Code § 58.1-309","heading":"Refund of overpayment","body":"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.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 1. General Provisions"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-309/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"81a151887157c6f6aa189fad8f143a8451c6eedfc91a6c2777c93fd18dbebd1b","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-308","next":"us-va/va.-code-58.1-310"},"notice":"GroundRules: Original legal text. Not legal advice."}