Refunds

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This is Article 6 of the Code of Virginia, titled “Refunds.” It is part of Chapter 22 “Virginia Fuels Tax Act”, which is part of Subtitle II “Taxes Administered by Other Agencies”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 4 sections.

§ 58.1-2259 Fuel uses eligible for refund of taxes paid for motor fuels
§ 58.1-2260 Refund of taxes erroneously or illegally collected
§ 58.1-2261 Refund procedure; investigations
§ 58.1-2262 Payment of refund