58.1-479 - Refund to employer; time limitation; procedure. - Virginia Statutes

§ 58.1-479. Refund to employer; time limitation; procedure.

A. Where there has been an overpayment to the Tax Commissioner by theemployer under this article, the Tax Commissioner shall order a refund orgive credit to the employer only to the extent that the amount of suchoverpayment was not deducted and withheld from the employee's wages underthis article. Every such refund shall be made out of the state treasury onthe order of the Tax Commissioner upon the Comptroller.

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

C. Any employer aggrieved by any action of the Tax Commissioner under thissection may proceed in court under §§ 58.1-1825 through 58.1-1830 as thoughthe case involved an assessment of income taxes, except that (i) thelimitation shall be two years from the date the alleged overpayment was made,and (ii) the time which shall elapse from the filing of the writtenapplication with the Tax Commissioner under subsection B to the time when theTax Commissioner takes final action with respect to such application shall beexcluded from the computation of the period of two years.

(Code 1950, § 58-151.16; 1962, c. 612; 1984, c. 675.)