State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-3 > 58-1-546§ 58.1-546. Refund of overpayment; credits against tax.
A. If the amount of local income tax computed is less than the amounttheretofore paid, the excess shall be refunded out of the state treasury onthe order of the Tax Commissioner upon the Comptroller. Refunds issuedhereunder shall not be reduced by any of the voluntary contributionspermitted under subdivisions B 1 through B 5 of § 58.1-344.3.
B. The tax credits provided in Articles 3 (§ 58.1-330 et seq.) and 13 (§58.1-430 et seq.) of this chapter shall not apply to the local income tax.
(1989, c. 245; 2005, cc. 860, 889.)
