This is the 2025 edition of the code. There is not the current edition. Browse all editions.

§ 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

The record of this law’s original creation isn’t available online. The oldest record of it is its appearance in the Code of Virginia of 1950, as § 58-151.072. It has been modified 3 times. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. Those modifications are as follows: in 1971, chapter 171 of the Extra Session; in 1974, chapter 178; in 1984, chapter 675.

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

Download

Amendment Attempts

SB1630: Income tax, state; refunds for married persons filing a joint return. (failed)

HB2696: Blind and Vision Impaired, Board for the; endowment fund, voluntary contributions of refunds. (passed)

SB835: Virginia College Opportunity Endowment and Fund; established, report. (failed)

HB597: Wildlife Corridor Grant Fund; created, voluntary contributions, report. (passed)

SB375: Virginia College Opportunity Fund; established, reports.