# Va. Code Ann. § 4.1-1007: Refunds

> Virginia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_VA_T4.1_SII_C10_S4.1-1007

## Section

- **Citation:** Va. Code Ann. § 4.1-1007
- **Heading:** Refunds
- **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 4.1-1007

## 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 .

## 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_S4.1-1007. Check the current official text before relying on it. Not legal advice.