Virginia Decodedhttps://vacode.org8709358.1-309Refund of overpayment202558.1-344.358.1-49958.1-520TaxationTaxes Administered by the Department of TaxationIncome TaxGeneral Provisions

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.

Code 1950, § 58-151.072; 1971, Ex. Sess., c. 171; 1974, c. 178; 1984, c. 675.