{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2423.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2423.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2423.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2423.html"}],"law_id":74360,"edition_id":1,"section_id":74360,"structure_id":14423,"section_number":"58.1-2423","catch_line":"Refunds generally","history":"Code 1950, \u00a7 58-685.19; 1966, c. 587; 1972, c. 207; 1973, c. 174; 1974, c. 477; 1981, c. 440; 1984, c. 675; 2003, c. 837; 2017, c. 552.","full_text":"In the event that it appears to the satisfaction of the Commissioner that any tax imposed by this chapter has been erroneously or illegally collected from any person or paid by any person, the Commissioner shall certify the amount thereof to the Comptroller, who shall thereupon draw his warrant for such certified amount on the State Treasurer. Such refund shall be paid by the State Treasurer. A claimant who pays the tax, either for the claimant or for the benefit of another on whose behalf the tax is paid, shall make a sufficient showing that the tax was erroneously collected by providing an affidavit stating that (i) the vehicle identification information provided on the Application for Certificate of Title and Registration, the certificate of origin, manufacturer’s statement of origin, or title, as the case may be, forwarded to the Department of Motor Vehicles by any means generally allowed was incorrect or (ii) the transaction would have been exempt from taxation had the titling documents been correct when submitted to the Department of Motor Vehicles and the tax was paid in error. In the event of such a showing, the refund shall be paid to the claimant.\n\t\tIn the event that it appears to the satisfaction of the Commissioner that any tax imposed by this chapter has been collected from a person who purchased and returned a vehicle pursuant to the Virginia Motor Vehicle Warranty Enforcement Act (\u00a7 59.1-207.9 et seq.), the Commissioner shall certify the amount thereof to the Comptroller, who shall thereupon draw his warrant for such certified amount on the State Treasurer. Such refund shall be paid by the State Treasurer. A claimant who pays the tax, either for the claimant or for the benefit of another on whose behalf the tax is paid, shall provide a written statement in a manner prescribed by the Commissioner stating that the vehicle was returned under the Virginia Motor Vehicle Warranty Enforcement Act.\n\t\tIn the event that it appears to the satisfaction of the Commissioner that any tax imposed by this chapter has been collected from a person who purchased and within 45 days returned a vehicle not subject to the Virginia Motor Vehicle Warranty Enforcement Act (\u00a7 59.1-207.9 et seq.) due to a mechanical defect or failure and received a refund of the purchase price, the Commissioner shall certify the amount thereof to the Comptroller, who shall thereupon draw his warrant for such certified amount on the State Treasurer. Such refund shall be paid by the State Treasurer. A claimant who pays the tax, either for the claimant or for the benefit of another on whose behalf the tax is paid, shall provide an affidavit stating that the vehicle was returned due to a mechanical defect or failure, the purchase price was refunded, the title was properly assigned to the person accepting return of the vehicle, and the purchaser no longer has possession of the vehicle.\n\t\tIn the event that it appears to the satisfaction of the Commissioner that the tax imposed by this chapter was upon a motor vehicle purchased by a foreign national and that within six months after the date of purchase the motor vehicle has been exported to a foreign country, the Commissioner shall certify the amount to the Comptroller who shall thereupon draw his warrant for such certified amount on the State Treasurer. Such refund shall be paid by the State Treasurer.\n\t\tNo refund shall be made under the provisions of this section unless a written statement is filed with the Commissioner setting forth the reason such refund is claimed. The claim shall be in such form as the Commissioner shall prescribe. It shall be filed with the Commissioner within three years from the date of the payment of the tax.","order_by":null,"text":{"0":{"id":267297,"text":"In the event that it appears to the satisfaction of the Commissioner that any tax imposed by this chapter has been erroneously or illegally collected from any person or paid by any person, the Commissioner shall certify the amount thereof to the Comptroller, who shall thereupon draw his warrant for such certified amount on the State Treasurer. Such refund shall be paid by the State Treasurer. A claimant who pays the tax, either for the claimant or for the benefit of another on whose behalf the tax is paid, shall make a sufficient showing that the tax was erroneously collected by providing an affidavit stating that (i) the vehicle identification information provided on the Application for Certificate of Title and Registration, the certificate of origin, manufacturer’s statement of origin, or title, as the case may be, forwarded to the Department of Motor Vehicles by any means generally allowed was incorrect or (ii) the transaction would have been exempt from taxation had the titling documents been correct when submitted to the Department of Motor Vehicles and the tax was paid in error. In the event of such a showing, the refund shall be paid to the claimant.\n\t\tIn the event that it appears to the satisfaction of the Commissioner that any tax imposed by this chapter has been collected from a person who purchased and returned a vehicle pursuant to the Virginia Motor Vehicle Warranty Enforcement Act (\u00a7 59.1-207.9 et seq.), the Commissioner shall certify the amount thereof to the Comptroller, who shall thereupon draw his warrant for such certified amount on the State Treasurer. Such refund shall be paid by the State Treasurer. A claimant who pays the tax, either for the claimant or for the benefit of another on whose behalf the tax is paid, shall provide a written statement in a manner prescribed by the Commissioner stating that the vehicle was returned under the Virginia Motor Vehicle Warranty Enforcement Act.\n\t\tIn the event that it appears to the satisfaction of the Commissioner that any tax imposed by this chapter has been collected from a person who purchased and within 45 days returned a vehicle not subject to the Virginia Motor Vehicle Warranty Enforcement Act (\u00a7 59.1-207.9 et seq.) due to a mechanical defect or failure and received a refund of the purchase price, the Commissioner shall certify the amount thereof to the Comptroller, who shall thereupon draw his warrant for such certified amount on the State Treasurer. Such refund shall be paid by the State Treasurer. A claimant who pays the tax, either for the claimant or for the benefit of another on whose behalf the tax is paid, shall provide an affidavit stating that the vehicle was returned due to a mechanical defect or failure, the purchase price was refunded, the title was properly assigned to the person accepting return of the vehicle, and the purchaser no longer has possession of the vehicle.\n\t\tIn the event that it appears to the satisfaction of the Commissioner that the tax imposed by this chapter was upon a motor vehicle purchased by a foreign national and that within six months after the date of purchase the motor vehicle has been exported to a foreign country, the Commissioner shall certify the amount to the Comptroller who shall thereupon draw his warrant for such certified amount on the State Treasurer. Such refund shall be paid by the State Treasurer.\n\t\tNo refund shall be made under the provisions of this section unless a written statement is filed with the Commissioner setting forth the reason such refund is claimed. The claim shall be in such form as the Commissioner shall prescribe. It shall be filed with the Commissioner within three years from the date of the payment of the tax.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14423,"edition_id":1,"name":"Virginia Motor Vehicle Sales and Use Tax","identifier":"24","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:48:06","date_modified":"2026-06-26 03:48:06","permalink":{"id":255857,"object_type":"structure","relational_id":14423,"identifier":"24","token":"58.1\/II\/24","url":"\/58.1\/II\/24\/","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":75504,"structure_id":14423,"section_number":"58.1-2400","catch_line":"Title","url":"\/58.1-2400\/","token":"58.1\/II\/24\/58.1-2400","metadata":false},{"id":66072,"structure_id":14423,"section_number":"58.1-2401","catch_line":"Definitions","url":"\/58.1-2401\/","token":"58.1\/II\/24\/58.1-2401","metadata":false},{"id":84100,"structure_id":14423,"section_number":"58.1-2402","catch_line":"(Contingent effective date) Levy","url":"\/58.1-2402\/","token":"58.1\/II\/24\/58.1-2402","metadata":false},{"id":61361,"structure_id":14423,"section_number":"58.1-2402.1","catch_line":"Repealed","url":"\/58.1-2402.1\/","token":"58.1\/II\/24\/58.1-2402.1","metadata":false},{"id":70726,"structure_id":14423,"section_number":"58.1-2403","catch_line":"Exemptions","url":"\/58.1-2403\/","token":"58.1\/II\/24\/58.1-2403","metadata":false},{"id":66122,"structure_id":14423,"section_number":"58.1-2404","catch_line":"Time for payment of tax on sale or use of a motor vehicle","url":"\/58.1-2404\/","token":"58.1\/II\/24\/58.1-2404","metadata":false},{"id":66929,"structure_id":14423,"section_number":"58.1-2405","catch_line":"Basis of tax","url":"\/58.1-2405\/","token":"58.1\/II\/24\/58.1-2405","metadata":false},{"id":72774,"structure_id":14423,"section_number":"58.1-2406","catch_line":"Collection of tax; estimate of tax","url":"\/58.1-2406\/","token":"58.1\/II\/24\/58.1-2406","metadata":false},{"id":81618,"structure_id":14423,"section_number":"58.1-2407","catch_line":"Repealed","url":"\/58.1-2407\/","token":"58.1\/II\/24\/58.1-2407","metadata":false},{"id":64523,"structure_id":14423,"section_number":"58.1-2411","catch_line":"Civil penalties upon failure to pay tax, etc","url":"\/58.1-2411\/","token":"58.1\/II\/24\/58.1-2411","metadata":false},{"id":81569,"structure_id":14423,"section_number":"58.1-2412","catch_line":"Repealed","url":"\/58.1-2412\/","token":"58.1\/II\/24\/58.1-2412","metadata":false},{"id":64644,"structure_id":14423,"section_number":"58.1-2418","catch_line":"Local sales and use taxes prohibited","url":"\/58.1-2418\/","token":"58.1\/II\/24\/58.1-2418","metadata":false},{"id":69189,"structure_id":14423,"section_number":"58.1-2419","catch_line":"Tax on sale to be separately stated","url":"\/58.1-2419\/","token":"58.1\/II\/24\/58.1-2419","metadata":false},{"id":80092,"structure_id":14423,"section_number":"58.1-2420","catch_line":"Examination of dealer's records, etc","url":"\/58.1-2420\/","token":"58.1\/II\/24\/58.1-2420","metadata":false},{"id":84448,"structure_id":14423,"section_number":"58.1-2421","catch_line":"Rules and regulations","url":"\/58.1-2421\/","token":"58.1\/II\/24\/58.1-2421","metadata":false},{"id":55780,"structure_id":14423,"section_number":"58.1-2422","catch_line":"Forwarding of tax information to law-enforcement officials","url":"\/58.1-2422\/","token":"58.1\/II\/24\/58.1-2422","metadata":false},{"id":74360,"structure_id":14423,"section_number":"58.1-2423","catch_line":"Refunds generally","url":"\/58.1-2423\/","token":"58.1\/II\/24\/58.1-2423","metadata":false},{"id":69936,"structure_id":14423,"section_number":"58.1-2423.1","catch_line":"Expired","url":"\/58.1-2423.1\/","token":"58.1\/II\/24\/58.1-2423.1","metadata":false},{"id":82020,"structure_id":14423,"section_number":"58.1-2424","catch_line":"Credits against tax","url":"\/58.1-2424\/","token":"58.1\/II\/24\/58.1-2424","metadata":false},{"id":81980,"structure_id":14423,"section_number":"58.1-2425","catch_line":"(Contingent effective date \u2014 see Acts 2013, c. 766) Disposition of revenues","url":"\/58.1-2425\/","token":"58.1\/II\/24\/58.1-2425","metadata":false},{"id":65527,"structure_id":14423,"section_number":"58.1-2426","catch_line":"Application to Commissioner for correction; appeal","url":"\/58.1-2426\/","token":"58.1\/II\/24\/58.1-2426","metadata":false}],"previous_section":{"id":55780,"structure_id":14423,"section_number":"58.1-2422","catch_line":"Forwarding of tax information to law-enforcement officials","url":"\/58.1-2422\/","token":"58.1\/II\/24\/58.1-2422","metadata":false},"next_section":{"id":69936,"structure_id":14423,"section_number":"58.1-2423.1","catch_line":"Expired","url":"\/58.1-2423.1\/","token":"58.1\/II\/24\/58.1-2423.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2423\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 8 times. 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. Those modifications are as follows: in 1966, chapter 587; in 1972, chapter 207; in 1973, chapter 174; in 1974, chapter 477; in 1981, chapter 440; in 1984, chapter 675; in 2003, chapter 837<\/a>; in 2017, chapter 552<\/a>.<\/p>","references":false,"refers_to":[{"id":83922,"section_number":"59.1-207.9","catch_line":"Short title","order_by":null,"url":"\/59.1-207.9\/"}],"permalink":{"id":255923,"object_type":"law","relational_id":74360,"identifier":"58.1-2423","token":"58.1\/II\/24\/58.1-2423","url":"\/58.1-2423\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2423\/","token":"58.1\/II\/24\/58.1-2423","dublin_core":{"Title":"Refunds generally","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2423","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

In the event that it appears to the satisfaction of the Commissioner<\/span> that any tax imposed by this chapter has been erroneously or illegally collected from any person or paid by any person, the Commissioner<\/span> shall certify the amount thereof to the Comptroller, who shall thereupon draw his warrant for such certified amount on the State Treasurer. Such refund shall be paid by the State Treasurer. A claimant who pays the tax, either for the claimant or for the benefit of another on whose behalf the tax is paid, shall make a sufficient showing that the tax was erroneously collected by providing an affidavit<\/span> stating that (i) the vehicle identification information provided on the Application for Certificate of Title and Registration, the certificate of origin, manufacturer’s statement of origin, or title, as the case may be, forwarded to the Department<\/span> of Motor Vehicles<\/span> by any means generally allowed was incorrect or (ii) the transaction would have been exempt from taxation had the titling documents been correct when submitted to the Department<\/span> of Motor Vehicles<\/span> and the tax was paid in error. In the event of such a showing, the refund shall be paid to the claimant.\n\t\tIn the event that it appears to the satisfaction of the Commissioner<\/span> that any tax imposed by this chapter has been collected from a person who purchased and returned a vehicle pursuant to the Virginia Motor Vehicle<\/span> Warranty Enforcement Act (\u00a7 59.1-207.9<\/a> et seq.), the Commissioner<\/span> shall certify the amount thereof to the Comptroller, who shall thereupon draw his warrant for such certified amount on the State Treasurer. Such refund shall be paid by the State Treasurer. A claimant who pays the tax, either for the claimant or for the benefit of another on whose behalf the tax is paid, shall provide a written statement in a manner prescribed by the Commissioner<\/span> stating that the vehicle was returned under the Virginia Motor Vehicle<\/span> Warranty Enforcement Act.\n\t\tIn the event that it appears to the satisfaction of the Commissioner<\/span> that any tax imposed by this chapter has been collected from a person who purchased and within 45 days returned a vehicle not subject to the Virginia Motor Vehicle<\/span> Warranty Enforcement Act (\u00a7 59.1-207.9<\/a> et seq.) due to a mechanical defect or failure and received a refund of the purchase price, the Commissioner<\/span> shall certify the amount thereof to the Comptroller, who shall thereupon draw his warrant for such certified amount on the State Treasurer. Such refund shall be paid by the State Treasurer. A claimant who pays the tax, either for the claimant or for the benefit of another on whose behalf the tax is paid, shall provide an affidavit<\/span> stating that the vehicle was returned due to a mechanical defect or failure, the purchase price was refunded, the title was properly assigned to the person accepting return of the vehicle, and the purchaser no longer has possession<\/span> of the vehicle.\n\t\tIn the event that it appears to the satisfaction of the Commissioner<\/span> that the tax imposed by this chapter was upon a motor vehicle<\/span> purchased by a foreign national and that within six months after the date of purchase the motor vehicle<\/span> has been exported to a foreign country, the Commissioner<\/span> shall certify the amount to the Comptroller who shall thereupon draw his warrant for such certified amount on the State Treasurer. Such refund shall be paid by the State Treasurer.\n\t\tNo refund shall be made under the provisions of this section unless a written statement is filed with the Commissioner<\/span> setting forth the reason such refund is claimed. The claim shall be in such form as the Commissioner<\/span> shall prescribe. It shall be filed with the Commissioner<\/span> within three years from the date of the payment of the tax.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREFUNDS GENERALLY (\u00a7 58.1-2423)\n\nIn the event that it appears to the satisfaction of the Commissioner that any\ntax imposed by this chapter has been erroneously or illegally collected from any\nperson or paid by any person, the Commissioner shall certify the amount thereof\nto the Comptroller, who shall thereupon draw his warrant for such certified\namount on the State Treasurer. Such refund shall be paid by the State Treasurer.\nA claimant who pays the tax, either for the claimant or for the benefit of\nanother on whose behalf the tax is paid, shall make a sufficient showing that\nthe tax was erroneously collected by providing an affidavit stating that (i) the\nvehicle identification information provided on the Application for Certificate\nof Title and Registration, the certificate of origin, manufacturer’s\nstatement of origin, or title, as the case may be, forwarded to the Department\nof Motor Vehicles by any means generally allowed was incorrect or (ii) the\ntransaction would have been exempt from taxation had the titling documents been\ncorrect when submitted to the Department of Motor Vehicles and the tax was paid\nin error. In the event of such a showing, the refund shall be paid to the\nclaimant.\n\t\tIn the event that it appears to the satisfaction of the Commissioner that any\ntax imposed by this chapter has been collected from a person who purchased and\nreturned a vehicle pursuant to the Virginia Motor Vehicle Warranty Enforcement\nAct (\u00a7 59.1-207.9 et seq.), the Commissioner shall certify the amount thereof\nto the Comptroller, who shall thereupon draw his warrant for such certified\namount on the State Treasurer. Such refund shall be paid by the State Treasurer.\nA claimant who pays the tax, either for the claimant or for the benefit of\nanother on whose behalf the tax is paid, shall provide a written statement in a\nmanner prescribed by the Commissioner stating that the vehicle was returned\nunder the Virginia Motor Vehicle Warranty Enforcement Act.\n\t\tIn the event that it appears to the satisfaction of the Commissioner that any\ntax imposed by this chapter has been collected from a person who purchased and\nwithin 45 days returned a vehicle not subject to the Virginia Motor Vehicle\nWarranty Enforcement Act (\u00a7 59.1-207.9 et seq.) due to a mechanical defect or\nfailure and received a refund of the purchase price, the Commissioner shall\ncertify the amount thereof to the Comptroller, who shall thereupon draw his\nwarrant for such certified amount on the State Treasurer. Such refund shall be\npaid by the State Treasurer. A claimant who pays the tax, either for the\nclaimant or for the benefit of another on whose behalf the tax is paid, shall\nprovide an affidavit stating that the vehicle was returned due to a mechanical\ndefect or failure, the purchase price was refunded, the title was properly\nassigned to the person accepting return of the vehicle, and the purchaser no\nlonger has possession of the vehicle.\n\t\tIn the event that it appears to the satisfaction of the Commissioner that the\ntax imposed by this chapter was upon a motor vehicle purchased by a foreign\nnational and that within six months after the date of purchase the motor vehicle\nhas been exported to a foreign country, the Commissioner shall certify the\namount to the Comptroller who shall thereupon draw his warrant for such\ncertified amount on the State Treasurer. Such refund shall be paid by the State\nTreasurer.\n\t\tNo refund shall be made under the provisions of this section unless a written\nstatement is filed with the Commissioner setting forth the reason such refund is\nclaimed. The claim shall be in such form as the Commissioner shall prescribe. It\nshall be filed with the Commissioner within three years from the date of the\npayment of the tax.\n\nHISTORY: Code 1950, \u00a7 58-685.19; 1966, c. 587; 1972, c. 207; 1973, c. 174;\n1974, c. 477; 1981, c. 440; 1984, c. 675; 2003, c. 837; 2017, c. 552.","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}}