                                 CODE OF VIRGINIA

REFUNDS GENERALLY (§ 58.1-2423)

In the event that it appears to the satisfaction of the Commissioner that any
tax imposed by this chapter has been erroneously or illegally collected from any
person or paid by any person, the Commissioner shall certify the amount thereof
to the Comptroller, who shall thereupon draw his warrant for such certified
amount on the State Treasurer. Such refund shall be paid by the State Treasurer.
A claimant who pays the tax, either for the claimant or for the benefit of
another on whose behalf the tax is paid, shall make a sufficient showing that
the tax was erroneously collected by providing an affidavit stating that (i) the
vehicle identification information provided on the Application for Certificate
of Title and Registration, the certificate of origin, manufacturer&#8217;s
statement of origin, or title, as the case may be, forwarded to the Department
of Motor Vehicles by any means generally allowed was incorrect or (ii) the
transaction would have been exempt from taxation had the titling documents been
correct when submitted to the Department of Motor Vehicles and the tax was paid
in error. In the event of such a showing, the refund shall be paid to the
claimant.
		In the event that it appears to the satisfaction of the Commissioner that any
tax imposed by this chapter has been collected from a person who purchased and
returned a vehicle pursuant to the Virginia Motor Vehicle Warranty Enforcement
Act (§ 59.1-207.9 et seq.), the Commissioner shall certify the amount thereof
to the Comptroller, who shall thereupon draw his warrant for such certified
amount on the State Treasurer. Such refund shall be paid by the State Treasurer.
A claimant who pays the tax, either for the claimant or for the benefit of
another on whose behalf the tax is paid, shall provide a written statement in a
manner prescribed by the Commissioner stating that the vehicle was returned
under the Virginia Motor Vehicle Warranty Enforcement Act.
		In the event that it appears to the satisfaction of the Commissioner that any
tax imposed by this chapter has been collected from a person who purchased and
within 45 days returned a vehicle not subject to the Virginia Motor Vehicle
Warranty Enforcement Act (§ 59.1-207.9 et seq.) due to a mechanical defect or
failure and received a refund of the purchase price, the Commissioner shall
certify the amount thereof to the Comptroller, who shall thereupon draw his
warrant for such certified amount on the State Treasurer. Such refund shall be
paid by the State Treasurer. A claimant who pays the tax, either for the
claimant or for the benefit of another on whose behalf the tax is paid, shall
provide an affidavit stating that the vehicle was returned due to a mechanical
defect or failure, the purchase price was refunded, the title was properly
assigned to the person accepting return of the vehicle, and the purchaser no
longer has possession of the vehicle.
		In the event that it appears to the satisfaction of the Commissioner that the
tax imposed by this chapter was upon a motor vehicle purchased by a foreign
national and that within six months after the date of purchase the motor vehicle
has been exported to a foreign country, the Commissioner shall certify the
amount to the Comptroller who shall thereupon draw his warrant for such
certified amount on the State Treasurer. Such refund shall be paid by the State
Treasurer.
		No refund shall be made under the provisions of this section unless a written
statement is filed with the Commissioner setting forth the reason such refund is
claimed. The claim shall be in such form as the Commissioner shall prescribe. It
shall be filed with the Commissioner within three years from the date of the
payment of the tax.

HISTORY: Code 1950, § 58-685.19; 1966, c. 587; 1972, c. 207; 1973, c. 174;
1974, c. 477; 1981, c. 440; 1984, c. 675; 2003, c. 837; 2017, c. 552.