Code of Virginia · § 58.1-309 — Refund of overpayment
58.1-309. Refund of overpayment
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 and annotations
Code 1950, § 58-151.072; 1971, Ex. Sess., c. 171; 1974, c. 178; 1984, c. 675.
