In determining the issue the State Corporation Commission shall sit in its capacity as a court and shall consider all matters of law and fact involved. If of the opinion that the petitioner is entitled to relief, in whole or in part, the Commission shall certify to the Comptroller its findings and judgment and the Comptroller shall draw his warrant on the State Treasurer in favor of the person or corporation for the erroneous or excessive amount so certified to have been paid.
Code 1950, § 58-1124; 1984, c. 675.
Structure Code of Virginia
Chapter 20 - General Provisions
§ 58.1-2020. Collection out of estate in hands of or debts due by third party
§ 58.1-2021. Memorandum of lien for collection of taxes
§ 58.1-2022. Additional proceedings for the collection of taxes; jurisdiction and venue
§ 58.1-2023. Judgment or decree; effect thereof; enforcement
§ 58.1-2024. Collection in foreign jurisdiction
§ 58.1-2030. Petition for correction of taxes, etc., assessed by State Corporation Commission
§ 58.1-2032. Determination by State Corporation Commission
§ 58.1-2034. Correction of other erroneous assessments made by the State Corporation Commission