{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-619.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-619.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-619.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-619.html"}],"law_id":64602,"edition_id":1,"section_id":64602,"structure_id":12899,"section_number":"58.1-619","catch_line":"Returned goods","history":"Code 1950, \u00a7 58-441.22; 1966, c. 151; 1984, c. 675.","full_text":"In the event purchases are returned to the dealer by the purchaser or consumer after the tax imposed by this chapter has been collected or charged to the account of the purchaser, the dealer shall be entitled to reimbursement of the amount of tax so collected or charged by him, in the manner prescribed by the Tax Commissioner. The amount of tax so reimbursed to the dealer shall not, however, include the tax paid upon any cash retained by the dealer after such return of merchandise. In case the tax has not been remitted by the dealer, the dealer may deduct the same in submitting his return. The dealer shall be issued an official credit memorandum by the Tax Commissioner equal to the net amount remitted by the dealer for such tax collected. Such memorandum shall be accepted at full face value from the dealer to whom it is issued when such dealer remits subsequent taxes under the provisions of this chapter. In case the dealer has retired from business and has filed a final return, a refund of tax may be made if the dealer can establish that the tax was not due.","order_by":null,"text":{"0":{"id":235147,"text":"In the event purchases are returned to the dealer by the purchaser or consumer after the tax imposed by this chapter has been collected or charged to the account of the purchaser, the dealer shall be entitled to reimbursement of the amount of tax so collected or charged by him, in the manner prescribed by the Tax Commissioner. The amount of tax so reimbursed to the dealer shall not, however, include the tax paid upon any cash retained by the dealer after such return of merchandise. In case the tax has not been remitted by the dealer, the dealer may deduct the same in submitting his return. The dealer shall be issued an official credit memorandum by the Tax Commissioner equal to the net amount remitted by the dealer for such tax collected. Such memorandum shall be accepted at full face value from the dealer to whom it is issued when such dealer remits subsequent taxes under the provisions of this chapter. In case the dealer has retired from business and has filed a final return, a refund of tax may be made if the dealer can establish that the tax was not due.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":12899,"edition_id":1,"name":"Retail Sales and Use Tax","identifier":"6","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:43:59","date_modified":"2026-06-26 03:43:59","permalink":{"id":254543,"object_type":"structure","relational_id":12899,"identifier":"6","token":"58.1\/I\/6","url":"\/58.1\/I\/6\/","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":63208,"structure_id":12899,"section_number":"58.1-600","catch_line":"Short title","url":"\/58.1-600\/","token":"58.1\/I\/6\/58.1-600","metadata":false},{"id":54017,"structure_id":12899,"section_number":"58.1-601","catch_line":"Administration of 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estimate","url":"\/58.1-618\/","token":"58.1\/I\/6\/58.1-618","metadata":false},"next_section":{"id":69953,"structure_id":12899,"section_number":"58.1-620","catch_line":"Repossessions","url":"\/58.1-620\/","token":"58.1\/I\/6\/58.1-620","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-619\/","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 1966, chapter 151; in 1984, chapter 675.<\/p>","references":[{"id":71987,"section_number":"58.1-616","catch_line":"Payment to accompany dealer's return","order_by":null,"url":"\/58.1-616\/"},{"id":69953,"section_number":"58.1-620","catch_line":"Repossessions","order_by":null,"url":"\/58.1-620\/"}],"refers_to":false,"permalink":{"id":254757,"object_type":"law","relational_id":64602,"identifier":"58.1-619","token":"58.1\/I\/6\/58.1-619","url":"\/58.1-619\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-619\/","token":"58.1\/I\/6\/58.1-619","dublin_core":{"Title":"Returned goods","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-619","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>In the event purchases are returned to the dealer by the purchaser or consumer after the tax imposed by this chapter has been collected or charged to the account of the purchaser, the dealer shall be entitled to reimbursement of the amount of tax so collected or charged by him, in the manner prescribed by the <span class=\"dictionary\">Tax Commissioner<\/span>. The amount of tax so reimbursed to the dealer shall not, however, include the tax paid upon any cash retained by the dealer after such return of merchandise. In case the tax has not been remitted by the dealer, the dealer may deduct the same in submitting his return. The dealer shall be issued an official credit <span class=\"dictionary\">memorandum<\/span> by the <span class=\"dictionary\">Tax Commissioner<\/span> equal to the net amount remitted by the dealer for such tax collected. Such <span class=\"dictionary\">memorandum<\/span> shall be accepted at full face value from the dealer to whom it is issued when such dealer remits subsequent taxes under the provisions of this chapter. In case the dealer has retired from <span class=\"dictionary\">business<\/span> and has filed a final return, a refund of tax may be made if the dealer can establish that the tax was not due.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nRETURNED GOODS (\u00a7 58.1-619)\n\nIn the event purchases are returned to the dealer by the purchaser or consumer\nafter the tax imposed by this chapter has been collected or charged to the\naccount of the purchaser, the dealer shall be entitled to reimbursement of the\namount of tax so collected or charged by him, in the manner prescribed by the\nTax Commissioner. The amount of tax so reimbursed to the dealer shall not,\nhowever, include the tax paid upon any cash retained by the dealer after such\nreturn of merchandise. In case the tax has not been remitted by the dealer, the\ndealer may deduct the same in submitting his return. The dealer shall be issued\nan official credit memorandum by the Tax Commissioner equal to the net amount\nremitted by the dealer for such tax collected. Such memorandum shall be accepted\nat full face value from the dealer to whom it is issued when such dealer remits\nsubsequent taxes under the provisions of this chapter. In case the dealer has\nretired from business and has filed a final return, a refund of tax may be made\nif the dealer can establish that the tax was not due.\n\nHISTORY: Code 1950, \u00a7 58-441.22; 1966, c. 151; 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}}