CODE OF VIRGINIA

REFUND OF OVERPAYMENT (§ 58.1-309)

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.

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