CODE OF VIRGINIA

REFUNDS (§ 60.2-524)

A. If within three years after the date on which any taxes or interest are paid
an employing unit which paid such taxes or interest applies (i) for adjustment
in connection with subsequent tax payments, or (ii) for a refund thereof because
such adjustment cannot be made, and the Commission determines that such taxes or
interest or any portion thereof was erroneously collected, or within sixty days
from the final determination of any change or correction in the liability of the
employing unit for any tax payable under this chapter, whichever is later,
subject to the availability of Commission records, the Commission shall allow
such employing unit to make an adjustment, without interest, in connection with
subsequent tax payments by it. If such adjustment cannot be made, the Commission
shall refund the amount, without interest, from the fund. For like cause and
within the same period, an adjustment or refund may be so made on the
Commission’s own initiative.

B. Where the Commission finds upon satisfactory proof that any employing unit
has erroneously paid to this Commonwealth taxes or interest upon wages earned by
individuals in employment in another state, or under the provisions of the
Federal Railroad Unemployment Insurance Act, a refund or adjustment shall be
made, without interest, and without regard to the due date.

C. Where the Commission finds that an instrumentality of the United States has
paid to this Commonwealth taxes or interest upon wages for any year with respect
to which this Commonwealth is not certified by the Secretary of Labor of the
United States under § 3304 of the Internal Revenue Code, a refund shall be made
to such instrumentality, without interest, and without regard to the date of
payment.

HISTORY: Code 1950, § 60-81; 1956, c. 440; 1968, c. 738, § 60.1-97; 1986, c.
480; 1989, c. 144; 1994, c. 161.