Commonwealth v. Richmond-Petersburg Bus Lines, Inc.

Richmond-Petersburg Bus Lines, Inc., filed with the State Corporation Commission an application for a refund of $5,881.17 in gross *607receipts taxes which, it alleged, had been erroneously assessed against and paid by it for the period from June 1, 1959 through March 31, 1962. At the hearing it was undisputed that the full amount of the taxes had been erroneously assessed against and paid by the applicant. Since $2,496.32 had been paid within one year of the date of the filing of the application, the Commission unanimously ordered an immediate refund of that amount under Code, §§ 58-1122 and…