{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2260.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2260.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2260.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2260.html"}],"law_id":81933,"edition_id":1,"section_id":81933,"structure_id":14900,"section_number":"58.1-2260","catch_line":"Refund of taxes erroneously or illegally collected","history":"2000, cc. 729, 758.","full_text":"If it appears to the satisfaction of the Commissioner that any taxes or penalties imposed by this chapter have been erroneously or illegally collected from any person, such person shall be entitled to a refund upon proper application to the Commissioner. No refund shall be made under the provisions of this section unless a written statement, setting forth the circumstances and reasons why such refund is claimed, is filed with the Commissioner within one year of the date of payment of the tax for which the refund is claimed. The claim shall be in such form as the Commissioner shall prescribe and shall be sworn to by the claimant.","order_by":null,"text":{"0":{"id":293575,"text":"If it appears to the satisfaction of the Commissioner that any taxes or penalties imposed by this chapter have been erroneously or illegally collected from any person, such person shall be entitled to a refund upon proper application to the Commissioner. No refund shall be made under the provisions of this section unless a written statement, setting forth the circumstances and reasons why such refund is claimed, is filed with the Commissioner within one year of the date of payment of the tax for which the refund is claimed. The claim shall be in such form as the Commissioner shall prescribe and shall be sworn to by the claimant.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14900,"edition_id":1,"name":"Refunds","identifier":"6","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:50:39","date_modified":"2026-06-26 03:50:39","permalink":{"id":255593,"object_type":"structure","relational_id":14900,"identifier":"6","token":"58.1\/II\/22\/6","url":"\/58.1\/II\/22\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13668,"edition_id":1,"name":"Virginia Fuels Tax Act","identifier":"22","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:45:31","date_modified":"2026-06-26 03:45:31","permalink":{"id":255331,"object_type":"structure","relational_id":13668,"identifier":"22","token":"58.1\/II\/22","url":"\/58.1\/II\/22\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","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":56878,"structure_id":14900,"section_number":"58.1-2259","catch_line":"Fuel uses eligible for refund of taxes paid for motor fuels","url":"\/58.1-2259\/","token":"58.1\/II\/22\/6\/58.1-2259","metadata":false},{"id":81933,"structure_id":14900,"section_number":"58.1-2260","catch_line":"Refund of taxes erroneously or illegally collected","url":"\/58.1-2260\/","token":"58.1\/II\/22\/6\/58.1-2260","metadata":false},{"id":80142,"structure_id":14900,"section_number":"58.1-2261","catch_line":"Refund procedure; investigations","url":"\/58.1-2261\/","token":"58.1\/II\/22\/6\/58.1-2261","metadata":false},{"id":62485,"structure_id":14900,"section_number":"58.1-2262","catch_line":"Payment of refund","url":"\/58.1-2262\/","token":"58.1\/II\/22\/6\/58.1-2262","metadata":false}],"previous_section":{"id":56878,"structure_id":14900,"section_number":"58.1-2259","catch_line":"Fuel uses eligible for refund of taxes paid for motor fuels","url":"\/58.1-2259\/","token":"58.1\/II\/22\/6\/58.1-2259","metadata":false},"next_section":{"id":80142,"structure_id":14900,"section_number":"58.1-2261","catch_line":"Refund procedure; investigations","url":"\/58.1-2261\/","token":"58.1\/II\/22\/6\/58.1-2261","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2260\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 729<\/a> and 758<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":255599,"object_type":"law","relational_id":81933,"identifier":"58.1-2260","token":"58.1\/II\/22\/6\/58.1-2260","url":"\/58.1-2260\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2260\/","token":"58.1\/II\/22\/6\/58.1-2260","dublin_core":{"Title":"Refund of taxes erroneously or illegally collected","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2260","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

If it appears to the satisfaction of the Commissioner<\/span> that any taxes or penalties imposed by this chapter have been erroneously or illegally collected from any person<\/span>, such person<\/span> shall be entitled to a refund upon proper application to the Commissioner<\/span>. No refund shall be made under the provisions of this section unless a written statement, setting forth the circumstances and reasons why such refund is claimed, is filed with the Commissioner<\/span> within one year of the date of payment of the tax for which the refund is claimed. The claim shall be in such form as the Commissioner<\/span> shall prescribe and shall be sworn to by the claimant.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREFUND OF TAXES ERRONEOUSLY OR ILLEGALLY COLLECTED (\u00a7 58.1-2260)\n\nIf it appears to the satisfaction of the Commissioner that any taxes or\npenalties imposed by this chapter have been erroneously or illegally collected\nfrom any person, such person shall be entitled to a refund upon proper\napplication to the Commissioner. No refund shall be made under the provisions of\nthis section unless a written statement, setting forth the circumstances and\nreasons why such refund is claimed, is filed with the Commissioner within one\nyear of the date of payment of the tax for which the refund is claimed. The\nclaim shall be in such form as the Commissioner shall prescribe and shall be\nsworn to by the claimant.\n\nHISTORY: 2000, cc. 729, 758.","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}}