58.1-2260 - Refund of taxes erroneously or illegally collected.
§ 58.1-2260. Refund of taxes erroneously or illegally collected.
If it appears to the satisfaction of the Commissioner that any taxes orpenalties imposed by this chapter have been erroneously or illegallycollected from any person, such person shall be entitled to a refund uponproper application to the Commissioner. No refund shall be made under theprovisions of this section unless a written statement, setting forth thecircumstances and reasons why such refund is claimed, is filed with theCommissioner within one year of the date of payment of the tax for which therefund is claimed. The claim shall be in such form as the Commissioner shallprescribe and shall be sworn to by the claimant.
(2000, cc. 729, 758.)