§ 58.1-2423. Refunds generally; to foreign nationals.
In the event it shall appear to the satisfaction of the Commissioner that anytax imposed by this chapter has been erroneously or illegally collected fromany person or paid by any person, the Commissioner shall certify the amountthereof to the Comptroller, who shall thereupon draw his warrant for suchcertified amount on the State Treasurer. Such refund shall be paid by theState Treasurer. A claimant who pays the tax, either for the claimant or forthe benefit of another on whose behalf the tax is paid, shall make asufficient showing that the tax was erroneously collected by providing anaffidavit stating that (i) the vehicle identification information provided onthe Application for Certificate of Title and Registration, the certificate oforigin, manufacturer's statement of origin, or title, as the case may be,forwarded to the Department of Motor Vehicles by any means generally allowedwas incorrect, or (ii) the transaction would have been exempt from taxationhad the titling documents been correct when submitted to the Department ofMotor Vehicles and the tax was paid in error. In the event of such a showing,the refund shall be paid to the claimant.
In the event that it shall appear to the satisfaction of the Commissionerthat the tax imposed by this chapter was upon a motor vehicle purchased by aforeign national and that within six months after the date of purchase themotor vehicle has been exported to a foreign country, the Commissioner shallcertify the amount to the Comptroller who shall thereupon draw his warrantfor such certified amount on the State Treasurer. Such refund shall be paidby the State Treasurer.
No refund shall be made under the provisions of this section unless a writtenstatement is filed with the Commissioner setting forth the reason such refundis claimed. The claim shall be in such form as the Commissioner shallprescribe. It shall be filed with the Commissioner within three years fromthe date of the payment of the tax.
(Code 1950, § 58-685.19; 1966, c. 587; 1972, c. 207; 1973, c. 174; 1974, c.477; 1981, c. 440; 1984, c. 675; 2003, c. 837.)
§ 58.1-2423. Refunds generally; to foreign nationals.
In the event it shall appear to the satisfaction of the Commissioner that anytax imposed by this chapter has been erroneously or illegally collected fromany person or paid by any person, the Commissioner shall certify the amountthereof to the Comptroller, who shall thereupon draw his warrant for suchcertified amount on the State Treasurer. Such refund shall be paid by theState Treasurer. A claimant who pays the tax, either for the claimant or forthe benefit of another on whose behalf the tax is paid, shall make asufficient showing that the tax was erroneously collected by providing anaffidavit stating that (i) the vehicle identification information provided onthe Application for Certificate of Title and Registration, the certificate oforigin, manufacturer's statement of origin, or title, as the case may be,forwarded to the Department of Motor Vehicles by any means generally allowedwas incorrect, or (ii) the transaction would have been exempt from taxationhad the titling documents been correct when submitted to the Department ofMotor Vehicles and the tax was paid in error. In the event of such a showing,the refund shall be paid to the claimant.
In the event that it shall appear to the satisfaction of the Commissionerthat the tax imposed by this chapter was upon a motor vehicle purchased by aforeign national and that within six months after the date of purchase themotor vehicle has been exported to a foreign country, the Commissioner shallcertify the amount to the Comptroller who shall thereupon draw his warrantfor such certified amount on the State Treasurer. Such refund shall be paidby the State Treasurer.
No refund shall be made under the provisions of this section unless a writtenstatement is filed with the Commissioner setting forth the reason such refundis claimed. The claim shall be in such form as the Commissioner shallprescribe. It shall be filed with the Commissioner within three years fromthe date of the payment of the tax.
(Code 1950, § 58-685.19; 1966, c. 587; 1972, c. 207; 1973, c. 174; 1974, c.477; 1981, c. 440; 1984, c. 675; 2003, c. 837.)
§ 58.1-2423. Refunds generally; to foreign nationals.
In the event it shall appear to the satisfaction of the Commissioner that anytax imposed by this chapter has been erroneously or illegally collected fromany person or paid by any person, the Commissioner shall certify the amountthereof to the Comptroller, who shall thereupon draw his warrant for suchcertified amount on the State Treasurer. Such refund shall be paid by theState Treasurer. A claimant who pays the tax, either for the claimant or forthe benefit of another on whose behalf the tax is paid, shall make asufficient showing that the tax was erroneously collected by providing anaffidavit stating that (i) the vehicle identification information provided onthe Application for Certificate of Title and Registration, the certificate oforigin, manufacturer's statement of origin, or title, as the case may be,forwarded to the Department of Motor Vehicles by any means generally allowedwas incorrect, or (ii) the transaction would have been exempt from taxationhad the titling documents been correct when submitted to the Department ofMotor Vehicles and the tax was paid in error. In the event of such a showing,the refund shall be paid to the claimant.
In the event that it shall appear to the satisfaction of the Commissionerthat the tax imposed by this chapter was upon a motor vehicle purchased by aforeign national and that within six months after the date of purchase themotor vehicle has been exported to a foreign country, the Commissioner shallcertify the amount to the Comptroller who shall thereupon draw his warrantfor such certified amount on the State Treasurer. Such refund shall be paidby the State Treasurer.
No refund shall be made under the provisions of this section unless a writtenstatement is filed with the Commissioner setting forth the reason such refundis claimed. The claim shall be in such form as the Commissioner shallprescribe. It shall be filed with the Commissioner within three years fromthe date of the payment of the tax.
(Code 1950, § 58-685.19; 1966, c. 587; 1972, c. 207; 1973, c. 174; 1974, c.477; 1981, c. 440; 1984, c. 675; 2003, c. 837.)
