Code of Virginia - Title 58.1 Taxation - Section 58.1-309 Refund of overpayment

§ 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.

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

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Last modified: April 3, 2009