                                 CODE OF VIRGINIA

REFUND OF TAXES ERRONEOUSLY OR ILLEGALLY COLLECTED (§ 58.1-2260)

If it appears to the satisfaction of the Commissioner that any taxes or
penalties imposed by this chapter have been erroneously or illegally collected
from any person, such person shall be entitled to a refund upon proper
application to the Commissioner. No refund shall be made under the provisions of
this section unless a written statement, setting forth the circumstances and
reasons why such refund is claimed, is filed with the Commissioner within one
year of the date of payment of the tax for which the refund is claimed. The
claim shall be in such form as the Commissioner shall prescribe and shall be
sworn to by the claimant.

HISTORY: 2000, cc. 729, 758.