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