Va. Code Ann. § 4.1-1007
This is the official text of Va. Code Ann. § 4.1-1007, part of Virginia’s Code of Virginia — the complete compiled statutory law of Virginia, organized into 60+ numbered titles by subject.
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Refunds.
Official statutory text
In the event purchases are returned to the seller by the buyer after a tax imposed under § 4.1-1004 has been collected or charged to the account of the buyer, the seller shall be entitled to a refund of the amount of tax so collected or charged in the manner prescribed by the Authority. The amount of tax so refunded to the seller shall not, however, include the tax paid upon any amount retained by the seller after such return of merchandise. In case the tax has not been remitted by the seller, the seller may deduct the same in submitting his return.
2026, Sp. Sess. I, c. 1 .
2026, Sp. Sess. I, c. 1 .
Status: in_force · Read it on the official government site
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