78549758.1-479Virginia Decodedhttps://vacode.org2016TaxationTaxes Administered By The Department Of TaxationIncome TaxIncome Tax WithholdingRefund to employer; time limitation; procedureCode 1950, § 58-151.16; 1962, c. 612; 1984, c. 675.http://law.lis.virginia.gov/vacode/58.1-479/58.1-1825Application to court for correction of erroneous or improper assessments of state taxes generally/58.1-1825/58.1-1830Effect of order/58.1-1830//58.1-479/58.1/I/3/16/58.1-479

section

A

AA1

Unless written application for refund or credit is received by the Tax Commissioner from the employer within two years from the date the overpayment was made, no refund or credit shall be allowed.section

B

BB1

Any employer aggrieved by any action of the Tax Commissioner under this section may proceed in court under §§ 58.1-1825 through 58.1-1830 as though the case involved an assessment of income taxes, except that (i) the limitation shall be two years from the date the alleged overpayment was made, and (ii) the time which shall elapse from the filing of the written application with the Tax Commissioner under subsection B to the time when the Tax Commissioner takes final action with respect to such application shall be excluded from the computation of the period of two years.section

C

CC1