§ 58.1-2260. Refund of taxes erroneously or illegally collected
If it appears to the satisfaction of the Commissioner that any taxes or penalties imposed by this chapter have been erroneously or illegally collected from any person, such person shall be entitled to a refund upon proper application to the Commissioner. No refund shall be made under the provisions of this section unless a written statement, setting forth the circumstances and reasons why such refund is claimed, is filed with the Commissioner within one year of the date of payment of the tax for which the refund is claimed. The claim shall be in such form as the Commissioner shall prescribe and shall be sworn to by the claimant.
(2000, cc. 729, 758.)Sections: Previous 58.1-2253 58.1-2254 58.1-2255 58.1-2256 58.1-2257 58.1-2258 58.1-2259 58.1-2260 58.1-2261 58.1-2262 58.1-2263 58.1-2264 58.1-2265 58.1-2266 58.1-2267 Next
Last modified: April 3, 2009