                                 CODE OF VIRGINIA

REFUND TO EMPLOYER; TIME LIMITATION; PROCEDURE (§ 58.1-479)

A. Where there has been an overpayment to the Tax Commissioner by the employer
under this article, the Tax Commissioner shall order a refund or give credit to
the employer only to the extent that the amount of such overpayment was not
deducted and withheld from the employee&#8217;s wages under this article. Every
such refund shall be made out of the state treasury on the order of the Tax
Commissioner upon the Comptroller.

B. Unless written application for refund or credit is received by the Tax
Commissioner from the employer within two years from the date the overpayment
was made, no refund or credit shall be allowed.

C. Any employer aggrieved by any action of the Tax Commissioner under this
section may proceed in court under &#xA7;&#xA7; 58.1-1825 through 58.1-1830 as
though the case involved an assessment of income taxes, except that (i) the
limitation shall be two years from the date the alleged overpayment was made,
and (ii) the time which shall elapse from the filing of the written application
with the Tax Commissioner under subsection B to the time when the Tax
Commissioner takes final action with respect to such application shall be
excluded from the computation of the period of two years.

HISTORY: Code 1950, § 58-151.16; 1962, c. 612; 1984, c. 675.