{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2262.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2262.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2262.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2262.html"}],"law_id":62485,"edition_id":1,"section_id":62485,"structure_id":14900,"section_number":"58.1-2262","catch_line":"Payment of refund","history":"2000, cc. 729, 758; 2003, c. 325.","full_text":"Whenever it appears to the satisfaction of the Commissioner that any person is entitled to a refund for taxes paid pursuant to this chapter, the Commissioner shall forthwith certify the amount of the refund to the Comptroller and shall send to the applicant an explanation of the basis of such refund. The amount of the refund shall be paid by check issued by the State Treasurer on warrant of the Comptroller.","order_by":null,"text":{"0":{"id":227890,"text":"Whenever it appears to the satisfaction of the Commissioner that any person is entitled to a refund for taxes paid pursuant to this chapter, the Commissioner shall forthwith certify the amount of the refund to the Comptroller and shall send to the applicant an explanation of the basis of such refund. The amount of the refund shall be paid by check issued by the State Treasurer on warrant of the Comptroller.","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":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\/58.1-2262\/","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. 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 2003, chapter 325<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":255607,"object_type":"law","relational_id":62485,"identifier":"58.1-2262","token":"58.1\/II\/22\/6\/58.1-2262","url":"\/58.1-2262\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2262\/","token":"58.1\/II\/22\/6\/58.1-2262","dublin_core":{"Title":"Payment of refund","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2262","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Whenever it appears to the satisfaction of the Commissioner<\/span> that any person<\/span> is entitled to a refund for taxes paid pursuant to this chapter, the Commissioner<\/span> shall forthwith certify the amount of the refund to the Comptroller and shall send to the applicant an explanation of the basis of such refund. The amount of the refund shall be paid by check issued by the State Treasurer on warrant of the Comptroller.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPAYMENT OF REFUND (\u00a7 58.1-2262)\n\nWhenever it appears to the satisfaction of the Commissioner that any person is\nentitled to a refund for taxes paid pursuant to this chapter, the Commissioner\nshall forthwith certify the amount of the refund to the Comptroller and shall\nsend to the applicant an explanation of the basis of such refund. The amount of\nthe refund shall be paid by check issued by the State Treasurer on warrant of\nthe Comptroller.\n\nHISTORY: 2000, cc. 729, 758; 2003, c. 325.","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}}