{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-309.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-309.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-309.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-309.html"}],"law_id":87093,"edition_id":1,"section_id":87093,"structure_id":13970,"section_number":"58.1-309","catch_line":"Refund of overpayment","history":"Code 1950, \u00a7 58-151.072; 1971, Ex. Sess., c. 171; 1974, c. 178; 1984, c. 675.","full_text":"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.","order_by":null,"text":{"0":{"id":311848,"text":"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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13970,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:46:27","date_modified":"2026-06-26 03:46:27","permalink":{"id":253269,"object_type":"structure","relational_id":13970,"identifier":"1","token":"58.1\/I\/3\/1","url":"\/58.1\/I\/3\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","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":55031,"structure_id":13970,"section_number":"58.1-300","catch_line":"Incomes not subject to local taxation","url":"\/58.1-300\/","token":"58.1\/I\/3\/1\/58.1-300","metadata":false},{"id":75208,"structure_id":13970,"section_number":"58.1-301","catch_line":"(Applicable to taxable years beginning on and after January 1, 2023) Conformity to Internal Revenue Code","url":"\/58.1-301\/","token":"58.1\/I\/3\/1\/58.1-301","metadata":false},{"id":82538,"structure_id":13970,"section_number":"58.1-302","catch_line":"Definitions","url":"\/58.1-302\/","token":"58.1\/I\/3\/1\/58.1-302","metadata":false},{"id":76987,"structure_id":13970,"section_number":"58.1-303","catch_line":"Residency for portion of tax year","url":"\/58.1-303\/","token":"58.1\/I\/3\/1\/58.1-303","metadata":false},{"id":63944,"structure_id":13970,"section_number":"58.1-304","catch_line":"Reserved","url":"\/58.1-304\/","token":"58.1\/I\/3\/1\/58.1-304","metadata":false},{"id":80064,"structure_id":13970,"section_number":"58.1-305","catch_line":"Duties of commissioner of the revenue relating to income tax","url":"\/58.1-305\/","token":"58.1\/I\/3\/1\/58.1-305","metadata":false},{"id":81043,"structure_id":13970,"section_number":"58.1-306","catch_line":"Filing of individual, estate or trust income tax returns with the Department","url":"\/58.1-306\/","token":"58.1\/I\/3\/1\/58.1-306","metadata":false},{"id":83380,"structure_id":13970,"section_number":"58.1-307","catch_line":"Disposition of returns; 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notice of assessment; termination of taxable period; memorandum of lien","url":"\/58.1-313\/","token":"58.1\/I\/3\/1\/58.1-313","metadata":false},{"id":59234,"structure_id":13970,"section_number":"58.1-314","catch_line":"Lien of jeopardy assessment; notice of lien","url":"\/58.1-314\/","token":"58.1\/I\/3\/1\/58.1-314","metadata":false},{"id":74528,"structure_id":13970,"section_number":"58.1-315","catch_line":"Transitional modifications to Virginia taxable income","url":"\/58.1-315\/","token":"58.1\/I\/3\/1\/58.1-315","metadata":false},{"id":80226,"structure_id":13970,"section_number":"58.1-316","catch_line":"Information reporting on rental payments to nonresident payees; penalties","url":"\/58.1-316\/","token":"58.1\/I\/3\/1\/58.1-316","metadata":false},{"id":73613,"structure_id":13970,"section_number":"58.1-317","catch_line":"Filing of estimated tax by nonresidents upon the sale of real property; penalties","url":"\/58.1-317\/","token":"58.1\/I\/3\/1\/58.1-317","metadata":false},{"id":83774,"structure_id":13970,"section_number":"58.1-318","catch_line":"Investments eligible for tax credits","url":"\/58.1-318\/","token":"58.1\/I\/3\/1\/58.1-318","metadata":false},{"id":59801,"structure_id":13970,"section_number":"58.1-319","catch_line":"Unclaimed tax credits; report","url":"\/58.1-319\/","token":"58.1\/I\/3\/1\/58.1-319","metadata":false}],"previous_section":{"id":79816,"structure_id":13970,"section_number":"58.1-308","catch_line":"Assessment and payment of deficiency; fraud; penalties","url":"\/58.1-308\/","token":"58.1\/I\/3\/1\/58.1-308","metadata":false},"next_section":{"id":57654,"structure_id":13970,"section_number":"58.1-310","catch_line":"Examination of federal returns","url":"\/58.1-310\/","token":"58.1\/I\/3\/1\/58.1-310","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-309\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 1974, chapter 178; in 1984, chapter 675.<\/p>","references":[{"id":76366,"section_number":"58.1-344.3","catch_line":"Voluntary contributions of refunds requirements","order_by":null,"url":"\/58.1-344.3\/"},{"id":75795,"section_number":"58.1-499","catch_line":"Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year","order_by":null,"url":"\/58.1-499\/"},{"id":57268,"section_number":"58.1-520","catch_line":"(Contingent effective date) Definitions","order_by":null,"url":"\/58.1-520\/"}],"refers_to":false,"permalink":{"id":253307,"object_type":"law","relational_id":87093,"identifier":"58.1-309","token":"58.1\/I\/3\/1\/58.1-309","url":"\/58.1-309\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-309\/","token":"58.1\/I\/3\/1\/58.1-309","dublin_core":{"Title":"Refund of overpayment","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-309","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>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 <span class=\"dictionary\">order<\/span> of the <span class=\"dictionary\">Tax Commissioner<\/span> upon the Comptroller.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nREFUND OF OVERPAYMENT (\u00a7 58.1-309)\n\nIf the amount of taxes as computed is less than the amount theretofore paid, the\nexcess shall be refunded out of the state treasury on the order of the Tax\nCommissioner upon the Comptroller.\n\nHISTORY: Code 1950, \u00a7 58-151.072; 1971, Ex. Sess., c. 171; 1974, c. 178; 1984,\nc. 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}}