58.1-2262 - Payment of refund.
§ 58.1-2262. Payment of refund.
Whenever it appears to the satisfaction of the Commissioner that any personis entitled to a refund for taxes paid pursuant to this chapter, theCommissioner shall forthwith certify the amount of the refund to theComptroller and shall send to the applicant an explanation of the basis ofsuch refund. The amount of the refund shall be paid by check issued by theState Treasurer on warrant of the Comptroller.
(2000, cc. 729, 758; 2003, c. 325.)