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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE I. Taxes Administered By the Department of Taxation |
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CHAPTER 18. Enforcement, Collection, Refund, Remedies and Review of State Taxes |
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ARTICLE 2. Corrections of Erroneous Assessments; Refunds |
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SECTION 58.1-1830. Effect of order |
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An order of exoneration under §§ 58.1-1826 , 58.1-1826 or § 58.1-1826 , when delivered to the Tax Commissioner, shall restrain him from collecting so much as is thus erroneously charged. If what was so erroneously charged has been paid, the order of the court under §§ 58.1-1826 , 58.1-1826 or § 58.1-1826 , when presented to the appropriate state or local official, shall serve as the only direction necessary to obtain refund of the amount so ordered. Code 1950, § 58-1136; 1980, c. 633; 1984, c. 675. |