Va. Code § 58.1-309

Current with changes from the 2024 legislative session through ch. 845

Section 58.1-309 - Refund of overpayment

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.

Va. Code § 58.1-309

Code 1950, § 58-151.072; 1971, Ex. Sess., c. 171; 1974, c. 178; 1984, c. 675.

Amended by Acts 1984, c. 675.

Amended by Acts 1974, c. 178.

Amended by Acts 1971, § Ex. Sess., c. 171.