58.1-309 - Refund of overpayment.
§ 58.1-309. Refund of overpayment.
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 theTax Commissioner upon the Comptroller.
(Code 1950, § 58-151.072; 1971, Ex. Sess., c. 171; 1974, c. 178; 1984, c.675.)