There is a newer version of the Code of Virginia
2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 3 Income Tax (58.1-300 thru 58.1-549)
58.1-309 Refund of overpayment
VA Code § 58.1-309 (2001 through Reg Session) What's This?
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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