{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-524.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-524.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-524.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-524.html"}],"law_id":75793,"edition_id":1,"section_id":75793,"structure_id":15431,"section_number":"60.2-524","catch_line":"Refunds","history":"Code 1950, \u00a7 60-81; 1956, c. 440; 1968, c. 738, \u00a7 60.1-97; 1986, c. 480; 1989, c. 144; 1994, c. 161.","full_text":"A\n\nIf within three years after the date on which any taxes or interest are paid an employing unit which paid such taxes or interest applies (i) for adjustment in connection with subsequent tax payments, or (ii) for a refund thereof because such adjustment cannot be made, and the Commission determines that such taxes or interest or any portion thereof was erroneously collected, or within sixty days from the final determination of any change or correction in the liability of the employing unit for any tax payable under this chapter, whichever is later, subject to the availability of Commission records, the Commission shall allow such employing unit to make an adjustment, without interest, in connection with subsequent tax payments by it. If such adjustment cannot be made, the Commission shall refund the amount, without interest, from the fund. For like cause and within the same period, an adjustment or refund may be so made on the Commission’s own initiative.B\n\nWhere the Commission finds upon satisfactory proof that any employing unit has erroneously paid to this Commonwealth taxes or interest upon wages earned by individuals in employment in another state, or under the provisions of the Federal Railroad Unemployment Insurance Act, a refund or adjustment shall be made, without interest, and without regard to the due date.C\n\nWhere the Commission finds that an instrumentality of the United States has paid to this Commonwealth taxes or interest upon wages for any year with respect to which this Commonwealth is not certified by the Secretary of Labor of the United States under § 3304 of the Internal Revenue Code, a refund shall be made to such instrumentality, without interest, and without regard to the date of payment.","order_by":null,"text":{"0":{"id":272117,"text":"If within three years after the date on which any taxes or interest are paid an employing unit which paid such taxes or interest applies (i) for adjustment in connection with subsequent tax payments, or (ii) for a refund thereof because such adjustment cannot be made, and the Commission determines that such taxes or interest or any portion thereof was erroneously collected, or within sixty days from the final determination of any change or correction in the liability of the employing unit for any tax payable under this chapter, whichever is later, subject to the availability of Commission records, the Commission shall allow such employing unit to make an adjustment, without interest, in connection with subsequent tax payments by it. If such adjustment cannot be made, the Commission shall refund the amount, without interest, from the fund. For like cause and within the same period, an adjustment or refund may be so made on the Commission’s own initiative.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":272118,"text":"Where the Commission finds upon satisfactory proof that any employing unit has erroneously paid to this Commonwealth taxes or interest upon wages earned by individuals in employment in another state, or under the provisions of the Federal Railroad Unemployment Insurance Act, a refund or adjustment shall be made, without interest, and without regard to the due date.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":272119,"text":"Where the Commission finds that an instrumentality of the United States has paid to this Commonwealth taxes or interest upon wages for any year with respect to which this Commonwealth is not certified by the Secretary of Labor of the United States under § 3304 of the Internal Revenue Code, a refund shall be made to such instrumentality, without interest, and without regard to the date of payment.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":15431,"edition_id":1,"name":"Collection of Taxes","identifier":"3","label":"article","depth":3,"order_by":1,"parent_id":13052,"metadata":{},"date_created":"2026-06-26 03:54:56","date_modified":"2026-06-26 03:54:56","permalink":{"id":267719,"object_type":"structure","relational_id":15431,"identifier":"3","token":"60.2\/5\/3","url":"\/60.2\/5\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13052,"edition_id":1,"name":"Taxation","identifier":"5","label":"chapter","depth":2,"order_by":1,"parent_id":12883,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":267633,"object_type":"structure","relational_id":13052,"identifier":"5","token":"60.2\/5","url":"\/60.2\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12883,"edition_id":1,"name":"Unemployment Compensation","identifier":"60.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:58","date_modified":"2026-06-26 03:43:58","permalink":{"id":267273,"object_type":"structure","relational_id":12883,"identifier":"60.2","token":"60.2","url":"\/60.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":58780,"structure_id":15431,"section_number":"60.2-519","catch_line":"Interest on past-due taxes","url":"\/60.2-519\/","token":"60.2\/5\/3\/60.2-519","metadata":false},{"id":83882,"structure_id":15431,"section_number":"60.2-519.1","catch_line":"Bad check charge","url":"\/60.2-519.1\/","token":"60.2\/5\/3\/60.2-519.1","metadata":false},{"id":79183,"structure_id":15431,"section_number":"60.2-519.2","catch_line":"Service charge for payment of taxes by certain means","url":"\/60.2-519.2\/","token":"60.2\/5\/3\/60.2-519.2","metadata":false},{"id":61319,"structure_id":15431,"section_number":"60.2-520","catch_line":"Taxes which accrued while employer was in armed forces","url":"\/60.2-520\/","token":"60.2\/5\/3\/60.2-520","metadata":false},{"id":67705,"structure_id":15431,"section_number":"60.2-521","catch_line":"Collection by civil action; persons subject to civil actions; other remedies; compromise and adjustment","url":"\/60.2-521\/","token":"60.2\/5\/3\/60.2-521","metadata":false},{"id":73071,"structure_id":15431,"section_number":"60.2-522","catch_line":"Injunction","url":"\/60.2-522\/","token":"60.2\/5\/3\/60.2-522","metadata":false},{"id":80394,"structure_id":15431,"section_number":"60.2-523","catch_line":"Priorities under legal dissolutions or distributions","url":"\/60.2-523\/","token":"60.2\/5\/3\/60.2-523","metadata":false},{"id":75793,"structure_id":15431,"section_number":"60.2-524","catch_line":"Refunds","url":"\/60.2-524\/","token":"60.2\/5\/3\/60.2-524","metadata":false}],"previous_section":{"id":80394,"structure_id":15431,"section_number":"60.2-523","catch_line":"Priorities under legal dissolutions or distributions","url":"\/60.2-523\/","token":"60.2\/5\/3\/60.2-523","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-524\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1956, chapter 440; in 1968, chapter 738; in 1986, chapter 480; in 1989, chapter 144; in 1994, chapter 161<\/a>.<\/p>","references":[{"id":84867,"section_number":"60.2-301","catch_line":"Clearing account; payment to credit of federal Unemployment Trust Fund","order_by":null,"url":"\/60.2-301\/"},{"id":87341,"section_number":"60.2-315","catch_line":"Proper expenditures from fund","order_by":null,"url":"\/60.2-315\/"}],"refers_to":false,"permalink":{"id":267749,"object_type":"law","relational_id":75793,"identifier":"60.2-524","token":"60.2\/5\/3\/60.2-524","url":"\/60.2-524\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-524\/","token":"60.2\/5\/3\/60.2-524","dublin_core":{"Title":"Refunds","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-524","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> If within three years after the date on which any taxes or interest are paid an employing unit which paid such taxes or interest applies (i) for adjustment in connection with subsequent tax payments, or (ii) for a refund thereof because such adjustment cannot be made, and the Commission determines that such taxes or interest or any portion thereof was erroneously collected, or within sixty days from the final determination of any change or correction in the liability of the employing unit for any tax payable under this chapter, whichever is later, subject to the availability of Commission records, the Commission shall allow such employing unit to make an adjustment, without interest, in connection with subsequent tax payments by it. If such adjustment cannot be made, the Commission shall refund the amount, without interest, from the fund. For like cause and within the same period, an adjustment or refund may be so made on the Commission’s own initiative. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Where the Commission finds upon satisfactory proof that any employing unit has erroneously paid to this Commonwealth taxes or interest upon wages earned by individuals in employment in another state, or under the provisions of the Federal Railroad Unemployment Insurance Act, a refund or adjustment shall be made, without interest, and without regard to the due date. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Where the Commission finds that an instrumentality of the United States has paid to this Commonwealth taxes or interest upon wages for any year with respect to which this Commonwealth is not certified by the Secretary of Labor of the United States under § 3304 of the Internal Revenue Code, a refund shall be made to such instrumentality, without interest, and without regard to the date of payment. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREFUNDS (\u00a7 60.2-524)\n\nA. If within three years after the date on which any taxes or interest are paid\nan employing unit which paid such taxes or interest applies (i) for adjustment\nin connection with subsequent tax payments, or (ii) for a refund thereof because\nsuch adjustment cannot be made, and the Commission determines that such taxes or\ninterest or any portion thereof was erroneously collected, or within sixty days\nfrom the final determination of any change or correction in the liability of the\nemploying unit for any tax payable under this chapter, whichever is later,\nsubject to the availability of Commission records, the Commission shall allow\nsuch employing unit to make an adjustment, without interest, in connection with\nsubsequent tax payments by it. If such adjustment cannot be made, the Commission\nshall refund the amount, without interest, from the fund. For like cause and\nwithin the same period, an adjustment or refund may be so made on the\nCommission’s own initiative.\n\nB. Where the Commission finds upon satisfactory proof that any employing unit\nhas erroneously paid to this Commonwealth taxes or interest upon wages earned by\nindividuals in employment in another state, or under the provisions of the\nFederal Railroad Unemployment Insurance Act, a refund or adjustment shall be\nmade, without interest, and without regard to the due date.\n\nC. Where the Commission finds that an instrumentality of the United States has\npaid to this Commonwealth taxes or interest upon wages for any year with respect\nto which this Commonwealth is not certified by the Secretary of Labor of the\nUnited States under § 3304 of the Internal Revenue Code, a refund shall be\nmade to such instrumentality, without interest, and without regard to the date\nof payment.\n\nHISTORY: Code 1950, \u00a7 60-81; 1956, c. 440; 1968, c. 738, \u00a7 60.1-97; 1986, c.\n480; 1989, c. 144; 1994, c. 161.","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}}