If the amount of tax as computed is less than the amount theretofore paid, the excess shall be refunded out of the state treasury on the order of the Tax Commissioner upon the Comptroller.\nCode 1950, § 58-436; 1984, c. 675.
Virginia Legal Code
If the amount of tax as computed is less than the amount theretofore paid, the excess shall be refunded out of the state treasury on the order of the Tax Commissioner upon the Comptroller.\nCode 1950, § 58-436; 1984, c. 675.