# Va. Code Ann. § 4.1-1003: Refund of state license fee

> Virginia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_VA_T4.1_SII_C10_S4.1-1003

## Section

- **Citation:** Va. Code Ann. § 4.1-1003
- **Heading:** Refund of state license fee
- **Jurisdiction:** Virginia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Virginia Code / Title 4.1 / Subtitle II / Chapter 10 / Section 4.1-1003

## Text

A. The Board may (i) correct erroneous assessments made by it against any person, (ii) refund any amounts collected through erroneous assessments or collected as fees on license applications that are subsequently refused or withdrawn, and (iii) allow credit for any license fees paid for any license that is subsequently merged or changed into another license during the same license period. No refund shall be made of any such amount, however, unless made within three years from the date of collection of the same.

B. In any case where a licensee has changed its name or form of organization during a license period without any change being made in its ownership, and because of such change is required to pay an additional license fee for such period, the Board shall refund to such licensee the amount of such fee so paid in excess of the required license fee for such period.

C. The Board shall make refunds, prorated according to a schedule of its prescription, to licensees of state license fees paid pursuant to subsection A of § 4.1-1002 if the place of business designated in the license is destroyed by an act of God, including a fire, earthquake, hurricane, storm, or similar natural disaster or phenomenon.

D. Any amount required to be refunded under this section shall be paid by the State Treasurer out of moneys appropriated to the Board and in the manner prescribed in § 4.1-614 .

2026, Sp. Sess. I, c. 1 .

## Nearby sections

- [Va. Code Ann. § 4.1-1000 Applications for licenses; procedures; notice to localities; fees; permits.](https://www.frixlaw.com/law-library/statutes/STATE_VA_T4.1_SII_C10_S4.1-1000.md)
- [Va. Code Ann. § 4.1-1001 Labor peace agreements.](https://www.frixlaw.com/law-library/statutes/STATE_VA_T4.1_SII_C10_S4.1-1001.md)
- [Va. Code Ann. § 4.1-1002 Fees for state licenses.](https://www.frixlaw.com/law-library/statutes/STATE_VA_T4.1_SII_C10_S4.1-1002.md)
- [Va. Code Ann. § 4.1-1003 Refund of state license fee.](https://www.frixlaw.com/law-library/statutes/STATE_VA_T4.1_SII_C10_S4.1-1003.md)
- [Va. Code Ann. § 4.1-1004 Marijuana taxes; exceptions.](https://www.frixlaw.com/law-library/statutes/STATE_VA_T4.1_SII_C10_S4.1-1004.md)
- [Va. Code Ann. § 4.1-1005 Tax returns and payments; commissions; interest.](https://www.frixlaw.com/law-library/statutes/STATE_VA_T4.1_SII_C10_S4.1-1005.md)
- [Va. Code Ann. § 4.1-1006 Bonds.](https://www.frixlaw.com/law-library/statutes/STATE_VA_T4.1_SII_C10_S4.1-1006.md)
- [Va. Code Ann. § 4.1-1007 Refunds.](https://www.frixlaw.com/law-library/statutes/STATE_VA_T4.1_SII_C10_S4.1-1007.md)
- [Va. Code Ann. § 4.1-1008 Statute of limitations; civil remedies for collecting past-due taxes, interest, and penalties.](https://www.frixlaw.com/law-library/statutes/STATE_VA_T4.1_SII_C10_S4.1-1008.md)
- [Va. Code Ann. § 4.1-1009 Appeals.](https://www.frixlaw.com/law-library/statutes/STATE_VA_T4.1_SII_C10_S4.1-1009.md)
- [Va. Code Ann. § 4.1-1010 Injunction.](https://www.frixlaw.com/law-library/statutes/STATE_VA_T4.1_SII_C10_S4.1-1010.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_VA_T4.1_SII_C10_S4.1-1003. Check the current official text before relying on it. Not legal advice.