Virginia Decodedhttps://vacode.org7927558.1-1115Refund of overpayment2025TaxationTaxes Administered by the Department of TaxationIntangible Personal Property Tax

If the amount of tax 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.

Code 1950, § 58-436; 1984, c. 675.