Code of Virginia - Title 58.1 Taxation - Section 58.1-546 Refund of overpayment; credits against tax

§ 58.1-546. Refund of overpayment; credits against tax

A. If the amount of local income tax 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. Refunds issued hereunder shall not be reduced by any of the voluntary contributions permitted under subdivisions B 1 through B 5 of § 58.1-344.3.

B. The tax credits provided in Articles 3 (§ 58.1-330 et seq.) and 13 (§ 58.1-430 et seq.) of this chapter shall not apply to the local income tax.

(1989, c. 245; 2005, cc. 860, 889.)

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Last modified: April 16, 2009