{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1620.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1620.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1620.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1620.html"}],"law_id":71902,"edition_id":1,"section_id":71902,"structure_id":14150,"section_number":"58.1-1620","catch_line":"Refunds and deficiency payments; penalty for deficiency","history":"Code 1950, \u00a7 58-838.13; 1984, c. 675.","full_text":"As soon as practicable after the return is filed, the Department shall examine it and ascertain the proper amount of the tax due as shown by the return. If the amount paid is greater than the amount due, as shown by the return, the excess shall be refunded to the taxpayer, or credited on any deficiency previously due by the taxpayer, under such rules and regulations as the Department shall adopt and promulgate. All refunds made under this section, or under any other section of this chapter, shall be paid out of the special funds created by \u00a7\u00a7 58.1-1609 and 58.1-1610. If the amount paid is less than the amount due, as shown by the return, the Department shall immediately notify the taxpayer of such deficiency and shall add thereto such penalty and interest as required by \u00a7 58.1-1619.","order_by":null,"text":{"0":{"id":259086,"text":"As soon as practicable after the return is filed, the Department shall examine it and ascertain the proper amount of the tax due as shown by the return. If the amount paid is greater than the amount due, as shown by the return, the excess shall be refunded to the taxpayer, or credited on any deficiency previously due by the taxpayer, under such rules and regulations as the Department shall adopt and promulgate. All refunds made under this section, or under any other section of this chapter, shall be paid out of the special funds created by \u00a7\u00a7 58.1-1609 and 58.1-1610. If the amount paid is less than the amount due, as shown by the return, the Department shall immediately notify the taxpayer of such deficiency and shall add thereto such penalty and interest as required by \u00a7 58.1-1619.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14150,"edition_id":1,"name":"Forest Products Tax","identifier":"16","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:47:03","date_modified":"2026-06-26 03:47:03","permalink":{"id":252623,"object_type":"structure","relational_id":14150,"identifier":"16","token":"58.1\/I\/16","url":"\/58.1\/I\/16\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":80033,"structure_id":14150,"section_number":"58.1-1600","catch_line":"Short title","url":"\/58.1-1600\/","token":"58.1\/I\/16\/58.1-1600","metadata":false},{"id":81428,"structure_id":14150,"section_number":"58.1-1601","catch_line":"Definitions","url":"\/58.1-1601\/","token":"58.1\/I\/16\/58.1-1601","metadata":false},{"id":72919,"structure_id":14150,"section_number":"58.1-1602","catch_line":"Levy of tax for forest conservation","url":"\/58.1-1602\/","token":"58.1\/I\/16\/58.1-1602","metadata":false},{"id":55798,"structure_id":14150,"section_number":"58.1-1603","catch_line":"Lien","url":"\/58.1-1603\/","token":"58.1\/I\/16\/58.1-1603","metadata":false},{"id":59057,"structure_id":14150,"section_number":"58.1-1604","catch_line":"Tax rates","url":"\/58.1-1604\/","token":"58.1\/I\/16\/58.1-1604","metadata":false},{"id":57610,"structure_id":14150,"section_number":"58.1-1605","catch_line":"Alternative for rates","url":"\/58.1-1605\/","token":"58.1\/I\/16\/58.1-1605","metadata":false},{"id":72804,"structure_id":14150,"section_number":"58.1-1606","catch_line":"Optional rates for certain manufacturers and severers","url":"\/58.1-1606\/","token":"58.1\/I\/16\/58.1-1606","metadata":false},{"id":73876,"structure_id":14150,"section_number":"58.1-1607","catch_line":"Limitation on tax for certain manufacturers taxable under \u00a7 58.1-1605","url":"\/58.1-1607\/","token":"58.1\/I\/16\/58.1-1607","metadata":false},{"id":59569,"structure_id":14150,"section_number":"58.1-1608","catch_line":"Exemptions","url":"\/58.1-1608\/","token":"58.1\/I\/16\/58.1-1608","metadata":false},{"id":76760,"structure_id":14150,"section_number":"58.1-1609","catch_line":"Payment, collection, and disposition of tax","url":"\/58.1-1609\/","token":"58.1\/I\/16\/58.1-1609","metadata":false},{"id":78817,"structure_id":14150,"section_number":"58.1-1610","catch_line":"Alternative payment, collection and disposition of tax","url":"\/58.1-1610\/","token":"58.1\/I\/16\/58.1-1610","metadata":false},{"id":63907,"structure_id":14150,"section_number":"58.1-1611","catch_line":"Allocation of tax to localities","url":"\/58.1-1611\/","token":"58.1\/I\/16\/58.1-1611","metadata":false},{"id":60180,"structure_id":14150,"section_number":"58.1-1612","catch_line":"Returns to be filed by manufacturer and severers; time of payment of tax","url":"\/58.1-1612\/","token":"58.1\/I\/16\/58.1-1612","metadata":false},{"id":55306,"structure_id":14150,"section_number":"58.1-1613","catch_line":"Repealed","url":"\/58.1-1613\/","token":"58.1\/I\/16\/58.1-1613","metadata":false},{"id":72574,"structure_id":14150,"section_number":"58.1-1615","catch_line":"When Department may make return for delinquent taxpayer; penalty","url":"\/58.1-1615\/","token":"58.1\/I\/16\/58.1-1615","metadata":false},{"id":71390,"structure_id":14150,"section_number":"58.1-1616","catch_line":"Absconding taxpayer","url":"\/58.1-1616\/","token":"58.1\/I\/16\/58.1-1616","metadata":false},{"id":63546,"structure_id":14150,"section_number":"58.1-1617","catch_line":"Records to be kept","url":"\/58.1-1617\/","token":"58.1\/I\/16\/58.1-1617","metadata":false},{"id":74568,"structure_id":14150,"section_number":"58.1-1618","catch_line":"Penalty for failure to make return, keep records, or permit examination of records","url":"\/58.1-1618\/","token":"58.1\/I\/16\/58.1-1618","metadata":false},{"id":60336,"structure_id":14150,"section_number":"58.1-1619","catch_line":"Penalty and interest for failure to pay tax when due","url":"\/58.1-1619\/","token":"58.1\/I\/16\/58.1-1619","metadata":false},{"id":71902,"structure_id":14150,"section_number":"58.1-1620","catch_line":"Refunds and deficiency payments; penalty for deficiency","url":"\/58.1-1620\/","token":"58.1\/I\/16\/58.1-1620","metadata":false},{"id":72124,"structure_id":14150,"section_number":"58.1-1621","catch_line":"Proceedings in case of previous incorrect payments","url":"\/58.1-1621\/","token":"58.1\/I\/16\/58.1-1621","metadata":false},{"id":86054,"structure_id":14150,"section_number":"58.1-1622","catch_line":"Repealed","url":"\/58.1-1622\/","token":"58.1\/I\/16\/58.1-1622","metadata":false}],"previous_section":{"id":60336,"structure_id":14150,"section_number":"58.1-1619","catch_line":"Penalty and interest for failure to pay tax when due","url":"\/58.1-1619\/","token":"58.1\/I\/16\/58.1-1619","metadata":false},"next_section":{"id":72124,"structure_id":14150,"section_number":"58.1-1621","catch_line":"Proceedings in case of previous incorrect payments","url":"\/58.1-1621\/","token":"58.1\/I\/16\/58.1-1621","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1620\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":76760,"section_number":"58.1-1609","catch_line":"Payment, collection, and disposition of tax","order_by":null,"url":"\/58.1-1609\/"},{"id":78817,"section_number":"58.1-1610","catch_line":"Alternative payment, collection and disposition of tax","order_by":null,"url":"\/58.1-1610\/"},{"id":60336,"section_number":"58.1-1619","catch_line":"Penalty and interest for failure to pay tax when due","order_by":null,"url":"\/58.1-1619\/"}],"permalink":{"id":252701,"object_type":"law","relational_id":71902,"identifier":"58.1-1620","token":"58.1\/I\/16\/58.1-1620","url":"\/58.1-1620\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1620\/","token":"58.1\/I\/16\/58.1-1620","dublin_core":{"Title":"Refunds and deficiency payments; penalty for deficiency","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1620","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As soon as practicable after the return is filed, the Department<\/span> shall examine it and ascertain the proper amount of the tax due as shown by the return. If the amount paid is greater than the amount due, as shown by the return, the excess shall be refunded to the taxpayer<\/span>, or credited on any deficiency previously due by the taxpayer<\/span>, under such rules and regulations as the Department<\/span> shall adopt and promulgate. All refunds made under this section, or under any other section of this chapter, shall be paid out of the special funds created by \u00a7\u00a7 58.1-1609<\/a> and 58.1-1610<\/a>. If the amount paid is less than the amount due, as shown by the return, the Department<\/span> shall immediately notify the taxpayer<\/span> of such deficiency and shall add thereto such penalty<\/span> and interest as required by \u00a7 58.1-1619<\/a>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREFUNDS AND DEFICIENCY PAYMENTS; PENALTY FOR DEFICIENCY (\u00a7 58.1-1620)\n\nAs soon as practicable after the return is filed, the Department shall examine\nit and ascertain the proper amount of the tax due as shown by the return. If the\namount paid is greater than the amount due, as shown by the return, the excess\nshall be refunded to the taxpayer, or credited on any deficiency previously due\nby the taxpayer, under such rules and regulations as the Department shall adopt\nand promulgate. All refunds made under this section, or under any other section\nof this chapter, shall be paid out of the special funds created by \u00a7\u00a7\n58.1-1609 and 58.1-1610. If the amount paid is less than the amount due, as\nshown by the return, the Department shall immediately notify the taxpayer of\nsuch deficiency and shall add thereto such penalty and interest as required by\n\u00a7 58.1-1619.\n\nHISTORY: Code 1950, \u00a7 58-838.13; 1984, c. 675.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}