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2017 SESSION
17101471DBe it enacted by the General Assembly of Virginia:
1. That § 58.1-2423 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-2423. Refunds generally.
In the event that
it shall appear appears to the satisfaction of
the Commissioner that any tax imposed by this chapter has been erroneously or illegally
collected from any person or paid by any person, the Commissioner shall certify
the amount thereof to the Comptroller, who shall thereupon draw his warrant for
such certified amount on the State Treasurer. Such refund shall be paid by the
State Treasurer. A claimant who pays the tax, either for the claimant or for
the benefit of another on whose behalf the tax is paid, shall make a sufficient
showing that the tax was erroneously collected by providing an affidavit
stating that (i) the vehicle identification information provided on the
Application for Certificate of Title and Registration, the certificate of
origin, manufacturer's statement of origin, or title, as the case may be,
forwarded to the Department of Motor Vehicles by any means generally allowed
was incorrect, or (ii) the transaction would have been exempt from taxation had
the titling documents been correct when submitted to the Department of Motor
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 appears to the satisfaction of the Commissioner that any tax imposed by this chapter has been collected from a person who purchased and returned a vehicle due to a mechanical defect or failure and received a refund of the purchase price, the Commissioner shall certify the amount thereof to the Comptroller, who shall thereupon draw his warrant for such certified amount on the State Treasurer. Such refund shall be paid by the State Treasurer. A claimant who pays the tax, either for the claimant or for the benefit of another on whose behalf the tax is paid, shall provide an affidavit stating that the vehicle was returned due to a mechanical defect or failure, the purchase price was refunded, and purchaser no longer has possession of the vehicle.
In the event that it shall appear appears to the satisfaction of
the Commissioner that the tax imposed by this chapter was upon a motor vehicle
purchased by a foreign national and that within six months after the date of
purchase the motor vehicle has been exported to a foreign country, the
Commissioner shall certify the amount to the Comptroller who shall thereupon
draw his warrant for such certified amount on the State Treasurer. Such refund
shall be paid by the State Treasurer.
No refund shall be made under the provisions of this section unless a written statement is filed with the Commissioner setting forth the reason such refund is claimed. The claim shall be in such form as the Commissioner shall prescribe. It shall be filed with the Commissioner within three years from the date of the payment of the tax.