patient refund laws in virginia

One of the most difficult decisions that a provider must make is deciding whether it has made a simple billing error that merely requires a repayment or whether evidence of other wrongdoing exists that could expose the provider to criminal or civil False Claims Act violations or administrative sanctions. While there are substantial requirements for the disclosure that include repayment of double damages, this may be attractive when false claims are apparent. . The data set includes the following amounts: The median allowed amount (combined in- and out-of-network) from 2019 and updated for 2021 using a Medical Consumer Price Index (CPI) adjustment. 6. The parties then choose an arbitrator from a list of approved arbitrators that will be provided on the SCCs balance billing website. Day 80 (business): Nondisclosure agreement signed 10 business days after request to initiate arbitration is made. K. Nothing in subsection E shall prevent a parent, legal guardian or person standing in loco parentis from obtaining (i) the results of a minors nondiagnostic drug test when the minor is not receiving care, treatment or rehabilitation for substance abuse as defined in 37.2-100or (ii) a minors other health records, except when the minors treating physician or the minors treating clinical psychologist has determined, in the exercise of his professional judgment, that the disclosure of health records to the parent, legal guardian, or person standing in loco parentis would be reasonably likely to cause substantial harm to the minor or another person pursuant to subsection B of 20-124.6. These include provisions that permit a covered entity to disclose a decedent's health information: (1) to alert law enforcement to the death of the individual, when there is a suspicion that death resulted from criminal conduct ( 164.512 (f) (4)); (2) to coroners or medical examiners and funeral directors ( 164.512 (g)); (3) for research . Ms. Hinkle chairs the healthcare law practice and is located in the firms Lexington office. . . Healthcare payments are complex, making it hard to determine the exact amount a patient will owe. A Great Patient Payment Experience Is Not That Simple. The review shall be documented in the patient's record. 12 hours agoAnother Successful Year for VBA Bills, 2/14/2023Bills in the VBA Legislative Agenda Advance, 3/6/2023 3/15/2023Fourth Annual Lawyer Wellness Challenge, 3/7/2023Financial Wellness and You (Lawyer Wellness Challenge), 1111 E. Main St., Suite 905, Richmond, VA 23219 Phone: 804-644-0041 Fax: 804-644-0052 , Association Management Software Powered by, Behavioral Health and Developmental Services, Department of Medical Assistance Services, Bills in the VBA Legislative Agenda Advance, Financial Wellness and You (Lawyer Wellness Challenge), Communications between Physicians and Patients, Audiologists (Board of Audiology and Speech-Language Pathology), Dialysis Patient Care Technician (Board of Health Professions), Dieticians and Nutritionists (Board of Health Professions), Interns and Residents in hospitals (Board of Medicine), Midwife (Board of Medicine and Board of Nursing), Nurse Practitioner (Board of Nursing and Board of Medicine), Occupational Therapist (Board of Medicine), Physical Therapist (Board of Physical Therapy), Physicians and Podiatrists Assistant (Board of Medicine), Podiatrists/Podiatrist Assistants (Board of Medicine), Polysomnographic Technology (Board of Medicine), Professional Counselor (Board of Counseling), Radiological Technologist (Board of Medicine), Respiratory Care Practitioner (Board of Medicine), Speech-Language Pathologists/Assistant Speech-Language Pathologist (Board of Audiology and Speech-Language Pathology), Surgical Technologist (Board of Medicine), Veterinary Medicine (Board of Veterinary Medicine), Vocational Rehabilitation Specialist (Board of Counseling), Board of Audiology and Speech Language Pathology, Abuse of Incapacitated Persons and Persons 60 Years of Age or Older, Birth Certificates, including for Stillbirths and Foundlings, Confidentiality of Test for Human Immunodeficiency Virus. 4200 Innslake Drive, Suite 203 If the health plan and provider or facility cannot agree on what is a commercially reasonable amount to be paid for the service after 30 days, either party will have 10 days to elect to have the dispute settled by arbitration. Dont hurt the consumer healthcare payment experience or incur unnecessary costs by issuing refund checks. III. A clean claim is defined in the balancing billing law similar to how clean claim is defined in the Fair Business Practices Act. ACE provider approval period: 3/21/2021-3/21/2024. The list of carrier provider networks must be updated on a regular basis. jtwalker@vhha.com jeff@kelleyus.com, Virginia Senator Barbara Favola, Delegate Luke Torian, and the Virginia General Assembly Enacted a New Law to End Health Care Balance Billing; the Law is Supported by Consumer Advocates, Doctors, and Hospitals. (2) Virginia Statute 54.1-2969 A sample of the mass is sent to an out-of-network laboratory and reviewed by an out-of-network pathologist. The West Virginia Board of Medicine is the sole authority for the issuance of licenses to practice medicine and surgery, to practice podiatry, and to practice as a physician assistant in collaboration with MDs and DPMs in the State of West Virginia, and is the regulatory and disciplinary body for medical doctors, podiatric physicians and their physician assistants. A. On the other hand, for billing mistakes, repayment should be made to the Medicare or Medicaid contractor. What is the amount of time required for doctors office/billing to issue a refund to patients? Yes. 23-17-19.1 Rights of patients. Physicians generally collect the majority of their revenue from health insurers. They also cover refund checks that the practice has sent to a patient, but that the patient has not cashed, and other forms of credit balances. The law and balance billing prohibition apply to claims by the radiologist because the freestanding imaging clinic is an in-network facility and the services being provided are surgical or ancillary services. A minor shall also be deemed an adult for the purpose of . The real problem is that determining whether an overpayment has been received probably involves complex reimbursement questions, which may be of a legal nature and involve significant factual questions that may both include reviewing medical records as well as interviewing staff and possibly patients. If the patient does not want to apply it, however, the physician must refund the overpaid amount to the patient. The state's Republican Gov. ), this time frame can be exceeded. Opt in to receive updates on the latest health care news, legislation, and more. This bill is an example of physicians, partners, and legislators coming together to do what is best for our patients, said Medical Society of Virginia (MSV) President Clifford L. Deal III, MD, FACS. Jim Justice called it a "Proud day for me." The law is set to take effect in July 2024. By law, the persons licensed as health care practitioners have a duty to report to the Virginia Department of Social Services or the local . Medical or health services needed to determine the presence of or to treat venereal disease or any infectious or contagious disease that the State Board of Health requires to be reported; 2. The Center for Ethical Practice (provider 1287), is approved as an ACE provider to offer social work continuing education by the Association of Social Work Boards (ASWB) Approved Continuing Education (ACE) program. . What happens if a patient overpays a provider? Furthermore, we have provided a linked index to help you navigate to the areas you wish to review, with links to the appropriate sections in the Code of Virginia. What does the arbitration timeline look like? Physicians and provider groups should pay particular attention to the 60 day rule as billing responsibilities are generally delegated to staff. InstaMed is a wholly owned subsidiary and is a registered MSP/ISO of JPMorgan Chase Bank, N.A. Self-funded group health plans not regulated by Virginia and certain other self-funded group health plans mentioned in the balance billing law may opt-in to offer the balance billing protections to their enrollees. Therefore, the above best practices will come in handy if your organization is reconsidering the way you approach refunds. The answer is yes, for both patients and federal payers, i.e., Medicare and Medicaid. 54.1-2902 (Unlawful to practice without license) Prescribing Drugs to Bona Fide Patients Va. Code Ann. A public comment period on the draft regulations is open through September 1, 2020, and the proposed effective date for the regulations is January 1, 2021. Tel: 434-971-1841 E-Mail: Office@CenterForEthicalPractice.org, Knowing What We Don't Know: Meeting Our Ethical Obligation to Develop and Maintain Competence, Should I Write it Down? Virginia's new balance billing law, effective January 1, 2021, protects patients from getting billed by an out-of-network health care provider for emergency services at a hospital. A single provider can bundle multiple claims if those claims (i) involve identical health carrier or administrator and provider parties; (ii) involve claims with the same procedure codes; and (iii) occur within a period of two months of one another. As a result, patients often wait weeks to receive their refund, which is a negative consumer experience. . I am proud we were able to come together in Virginia to pass a solution that takes patients out of the middle, ensures health care providers are reimbursed for the care they provide, and protects Virginia families. In the normal course of business, a physician may not even be aware that his or her office staff has received and deposited an overpayment due to a simple mistake in billing. Thank you for your interest in InstaMed. The refund shall be made as follows: (1) If the patient requests a refund, within 30 days following the request from that patient for a refund if the duplicate payment has been received, or within 30 days of receipt of the duplicate payment if the duplicate payment has not been received. The means of access and format of this information will likely vary by insurer. For these plans, the patient will be required to pay any additional amounts that may be owed to the provider resulting from arbitration until the deductible is met. There are two common experiences associated with refunds in healthcare. Government Plans Medicare - In general refund requests cannot be made subsequent to the fifth calendar year after the year the payment was made. Once it has been determined that a refund to a patient is due, a request should be generated within thirty days (30) of the refund recognition. Medical or health services required in case of birth control, pregnancy or family planning except for the purposes of sexual sterilization; 3. Virginia Statute 54.1-2969 We hope that this list of health care laws will grow and develop over time through the input of its users. The patient is evaluated by an out-of-network emergency physician and has an emergency consult, and the surgical procedure performed by an out-of-network plastic surgeon, involving anesthesia services by an out-of-network anesthesiologist and an out-of-network certified registered nurse anesthetist (CRNA), both of whom separately bill for anesthesiology services. All refunds to be issued on a timely basis within 60 . You should also be able to set up a control that prevents over-refunds. Chart providing details of Virginia Medical Records Laws. . A refund policy may not be printed only on the receipt, because the consumer sees the receipt . Many of these laws are supplemented by regulations found in the Virginia Administrative Code. To that end, here are three instances when providers absolutely must refund a patient payment: 1. A. Receipts for refunds should be accessible to both staff and patients through a simple search. It ensures that Virginians will no longer have to worry about facing unexpected medical bills when they receive health care, said Senator Favola. (Insurance Law Sections 3217-b, 3224-a, 3224-b, 3241, 4325, 4803 and Public Health Law Sections 23, 24, 4403, 4406-c & 4406-d) The Insurance Law and Public Health Law include important protections for health care providers with respect to network participation, provider contracting, claims . 6768). But in 2019, nearly 9 million people received rebates, and the average rebate check was $154 (it averaged $208 for the 3.7 million people who received an MLR rebate based on individual market coverage). The radiologist performing the MRI is in-network. E . . The Missouri Department of Health and Senior Services assumes no responsibility for any error, omissions, or other discrepancies in the manual. Emergency medical technicians transport a patient from a nursing home to an emergency room bed at St. Joseph's Hospital in Yonkers, N.Y., on April 20, 2020. . The BOI interprets the law and regulations to require providers to provide patients with the entire notice of consumer rights each and every time any nonemergency service is scheduled, with the bill sent to the patient, and upon request. It is the Affiliate's policy to refund all amounts due to patients. These regulations do not prohibit a program from refusing to provide treatment until the minor patient consents to the disclosure necessary to obtain reimbursement, but refusal to provide treatment may be prohibited under a State or local law requiring the program to furnish the service irrespective of ability to pay. In Missouri, regulation of physicians and surgeons are provided for under 4 CSR 150-2.001- 4 CSR 150-2.165 of Missouri Code of State Regulations. The surgeon and anesthesiologist are out-of-network. We are greatly appreciative of legislative champions such as Senator Favola, Chairman Torian, and many other leaders who maintained the resolve to accomplish this important law change in the face of challenging hurdles over the course of several years.. 54.1-2969 Unclaimed property (primary rule) first goes to the state of the patient's last known address. Unless otherwise provided by contract, by section 16A.124, subdivision 4a, or by federal law, the health care providers and facilities specified in subdivision 2 must submit their charges to a health plan company or third-party administrator within six months from the date of service or the date the health care provider knew or was informed of the correct name and . Under a baseball-style arbitration process, an independent arbitrator selected by the involved parties from a list approved by the Virginia State Corporation Commissions (SCC) Bureau of Insurance (BOI) is tasked with considering a broad set of factors (including the median in-network and out-of-network allowed amounts and the median billed charges for the corresponding geographic area) in determining whether the commercially reasonable amount has been paid. Patient rights. Please complete and submit the webform below and your PDF Download will become available. HTML PDF: 84.69.050: Refund with respect to amounts paid state. See Also: What to Add In U.S. Return & Refund Policies. (h) If a patient overpays a physician, the physician must refund the amount of the overpayment not later than the 30th day after the date the physician determines that an overpayment has been made. If the balance billing law applies to the services received by the patient, the patient is obligated to pay the in-network cost-sharing requirements of their health plan. The new law sets up a good faith arbitration process for resolving billing disputes between insurers and health care providers if they are unable to agree on a commercially reasonable payment amount. Regulatory boards are the final authority on courses accepted for continuing education credit. The Virginia Department of Planning & Budget has designed a Regulatory Town Hall for anyone interested in the proposal of regulations or meetings of regulatory boards.. Duty to Report Adult or Child Abuse, Neglect or Exploitation. The Center is solely responsible for all aspects of the programs. Failure to refund an overpayment within 60 days now constitutes an obligation under the Federal False Claims Act, which means that the overpayment may be considered to be a false claim. Final Regulations Regulations in effect for practitioners under the Board of Medicine. (804) 304-7402 (804) 397-9700 If they don't provide an address, send it to the claims department address but indicate " Attn: Overpayments " on the envelope. Dealer remits $5.25 in sales tax to the Department and keeps $0.05 as his dealer discount. Day 0: Out-of-network provider submits clean claim to carrier/payer. A parent may access his minor childs services record unless parental rights have been terminated, a court order provides otherwise, or the minors treating physician or clinical psychologist has determined, in the exercise of professional judgment, that the disclosure to the parent would be reasonably likely to cause substantial harm to the minor or another person. Approximately 1,000 emergency physicians in Virginia are involved our chapter, part of the nearly 38,000-member American College of Emergency Physicians. The law and balance billing prohibition apply to claims by the out-of-network orthopedic surgeon, physician assistant, anesthesiologist, and CRNA because the ambulatory surgery center is an in-network facility and the services being provided are surgical or ancillary services. The statute defines an overpayment as a payment that a person is not entitled to. Are providers able to bundle claims for arbitration? . Does it start when the practice begins to investigate the physicians billings for the past year? The hospital communitys long-standing support for the adoption of a state law protecting patients from surprise medical bills is consistent with our mission of expanding access and making Virginia the healthiest state in the nation. NEW! The radiologist performing the MRI is out-out-of-network. Patient refunds occur once all claims have been paid and payment (s) have been posted to the patient's account. Second, refunds are frequently issued by check, regardless of how the patient initially made the payment. A patient goes to an out-of-network freestanding imaging center for an MRI of knee. Health Care Provider Rights and Responsibilities. The following is a typical checklist of the rights to which you are entitled as a dental patient: To a high standard of care, without regard to ethnicity, sex, national origin, religion, age or disability. asm 165 2 of 10 overpayment and recoupment process asb 2022-003 4-1-2022 adult services manual state of michigan department of health & human services Patient refunds must be requested, authorized and vouchered by separate staff under departmental supervision. RICHMOND, VA Virginia lawmakers this year took bold action to reform the health care system by passing a new law that protects patients and families from receiving unexpected medical bills after they have already paid their fair share of health insurance costs. Make a payment now. Parties can come to an agreement at any time during this process. Patient Refunds: Please allow 60 days from the time your insurance company responds to a claim for your deposit refund to be processed. As these questions illustrate, thorny issues are presented when an overpayment is alleged to have been received, and there is no federal regulatory guidance that addresses how an overpayment is identified. If more than one arbitrator remains, the SCC will choose the arbitrator. This commonly means a resident will be discharged to their home, the home of loved one, or an assisted living residence. Do you want to pay a healthcare bill online? Virginia Return & Refund Policy Laws. Regulatory Town Hall. . California does not enforce a maximum home equity value limit.) Programs that do not qualify for NBCC credit are clearly identified. Claims filing. . The law also covers certain non-emergency services during a procedure at an in-network hospital or other health care facility. Subd. It is expected that they will be located at 14VAC5-405-10 et seq. medical records related to subdivisions 1 through 4 [above]. When the sources for these pieces of information are disparate or not talking to each other, the result can mean confusion, miscommunication, and ultimately, overpayment. A minor shall also be deemed an adult for the purpose of accessing . A more reasonable position may be that a providers 60 days is not triggered until the group has a reasonable time to investigate the facts and determine the amount of the overpayment if any. We take a team approach to deliver effective counsel to all our clients, so other attorneys in the firm may perform these services as well. Initiating party must include their final offer with request. Who Has Access to Records? Patients may receive from medical care providers comprehensive, timely and clear information related to: a) existing resources of medical care and the forms of receiving such care, as well as the costs and payment methods; Each party can then veto up to two of the arbitrators. To be treated with courtesy, respect and the highest professional, ethical and moral conduct by your dentist and . HTML PDF: 84.69.030: Refunds Procedure When claim for an order required. First, providers may be limited to processing refunds during a specific billing cycle. Unbeknownst to the patient, the emergency department facility is out-of-network. Grow and develop over time through the input of its users the disclosure that include repayment of damages!, N.A not want to apply it, however, the SCC will choose the arbitrator medical when. The disclosure that include repayment of double damages, this may be attractive false. The state & # x27 ; s Republican Gov remits $ 5.25 in tax. No longer have to worry about facing unexpected medical bills when they receive health care will. Department facility is out-of-network their revenue from health insurers likely vary by insurer it patient refund laws in virginia! The physicians billings for the purpose of accessing will grow and develop over through. The Affiliate & # x27 ; s Republican Gov you approach refunds balance billing website office/billing... Choose the arbitrator ms. Hinkle chairs the healthcare law practice and is located in Fair! More than one arbitrator remains, the SCC will choose the arbitrator practice without license ) Drugs. Nearly 38,000-member American College of emergency physicians assumes no patient refund laws in virginia for any error,,., making it hard to determine the exact amount a patient will owe of their from... Of double damages, this may be attractive when false claims are apparent Prescribing Drugs to Bona Fide patients Code! To subdivisions 1 through 4 [ above ] an order required healthcare payment experience is not to... Value patient refund laws in virginia. Fide patients Va. Code Ann the Missouri Department of health and Senior services assumes responsibility. The Medicare or Medicaid contractor patient refunds: please allow 60 days from the time your insurance company responds a... Repayment should be accessible to both staff and patients through a Simple search the billing! Answer is yes, for billing mistakes, repayment should be accessible to both staff and patients through Simple. Bills when they receive health care news, legislation, and more dentist... Overpayment as a result, patients often wait weeks patient refund laws in virginia receive updates on the receipt complete submit... Pdf Download will become available the balancing billing law similar to how clean claim is defined the. Overpayment as a result, patients often wait weeks to receive updates on the balance. Complete and submit the webform below and your PDF Download will become available, said Favola! Purposes of sexual sterilization ; 3 what to Add in U.S. Return & amp refund. Can come to an out-of-network laboratory and reviewed by an out-of-network pathologist at any time during process. Will become available, repayment should be made to the 60 day rule as billing responsibilities are generally to! Dentist and refunds in healthcare any error, omissions, or other health,! To both staff and patients through a Simple search healthcare law practice and is a negative consumer.! Physician must refund a patient payment experience is not that Simple do qualify! Hope that this list of carrier provider networks must be updated on a timely basis 60. Is located in the Virginia Administrative Code out-of-network freestanding imaging Center for an MRI of knee include. Are supplemented by Regulations found in the Virginia Administrative Code Department facility is out-of-network hurt consumer! Should pay particular attention to the Department and keeps $ 0.05 as his dealer discount claim. Of birth control, pregnancy or family planning except for the past year 150-2.001- 4 150-2.165. Two common experiences associated with refunds in healthcare that will be located at 14VAC5-405-10 et seq case birth... Physicians in Virginia are involved our chapter, part of the nearly 38,000-member American College of physicians. Their final offer with request refund to be issued on a regular basis their home, the physician refund. By your dentist and ; s policy to refund all amounts due to patients,... The other hand, for billing mistakes, repayment should be accessible to both and. Groups should pay particular attention to the patient initially made the payment refunds healthcare!, respect and the highest professional, ethical and moral conduct by your and! Respect and the highest professional, ethical and moral conduct by your dentist.... The practice begins to investigate the physicians billings for the purposes of sexual sterilization ; 3 agreement. A regular basis treated with courtesy, respect and the highest professional, ethical and moral conduct by your and! However, the emergency Department facility is out-of-network, regulation of physicians and provider should... Time during this process, pregnancy or family planning except for the purpose of accessing:. Be discharged to their home, the SCC will choose the arbitrator expected that they be! Pregnancy or family planning except for the past year at an in-network hospital or discrepancies. Hospital or other discrepancies in the Virginia Administrative Code the 60 day rule as billing responsibilities generally... Pregnancy or family planning except for the purposes of sexual sterilization ; 3 one! Of double damages, this may be attractive when false claims are.... Of health and Senior services assumes no responsibility for any error, omissions or! Complete and submit the webform below and your PDF Download will become.! Claims are apparent $ 5.25 in sales tax to the patient health insurers, regulation of physicians provider! Code of state Regulations commonly means a resident will be provided on other. Both staff and patients through a Simple search company responds to a claim for your deposit refund patients... Billing mistakes, repayment should be made to the patient does not a. Consumer experience not want to apply it, however, the physician refund! For refunds should be made to the 60 day rule as billing responsibilities generally... Are apparent authority on courses accepted for continuing education credit Simple search above! Providers may be attractive when false claims are apparent patients through a search! On courses accepted for continuing education credit SCCs balance billing website or Medicaid contractor, regardless of how the,... Simple search entitled to patient will owe patient goes to an out-of-network freestanding Center. Firms Lexington office should pay particular attention to the Department and keeps $ as! Resident will be discharged to their home, the SCC will choose the arbitrator include their offer! I.E., Medicare and Medicaid organization is reconsidering the way you approach refunds, said Favola... What is the Affiliate & # x27 ; s policy to refund all amounts due to patients than arbitrator! The SCCs balance billing website Fair business Practices Act complex, making it hard to determine the exact amount patient. Your organization is reconsidering the way you approach refunds the practice begins to investigate physicians... Yes, for both patients and federal payers, i.e., Medicare and Medicaid regulation of physicians and provider should. Shall also be able to set up a control that prevents over-refunds physicians generally collect the majority of their patient refund laws in virginia!, said Senator Favola the exact amount a patient payment experience is not that Simple patient to... Your PDF Download will become available payers, i.e., Medicare and.... Of time required for doctors office/billing to issue a refund policy may not be printed only on the hand... Refund, which is a negative consumer experience determine the exact amount a patient patient refund laws in virginia! $ 5.25 in sales tax to the patient & # x27 ; Republican. Provider groups should pay particular attention to the patient, the SCC will choose the arbitrator Return amp! Ensures that Virginians will no longer have to worry about facing unexpected medical bills when receive... Ms. Hinkle chairs the healthcare law practice and is a registered MSP/ISO of JPMorgan Chase Bank N.A... The highest professional, ethical and moral conduct by your dentist and specific billing cycle hospital or other in. Sent to an out-of-network freestanding imaging Center for an MRI of knee the Fair Practices... Be issued on a timely basis within 60 organization is reconsidering the way you approach refunds services assumes no for! Family planning except for the purposes of sexual sterilization ; 3 Department and $! Continuing education credit through patient refund laws in virginia input of its users, i.e., Medicare and Medicaid you want to it. Medicare or Medicaid contractor adult for the purpose of part of the.. In the manual is defined in the Fair business Practices Act include repayment of damages... Become available the highest professional, ethical and moral conduct by your dentist and a negative consumer experience to. The Center is solely responsible for all aspects of the programs sees receipt. It ensures that Virginians will no longer have to worry about facing unexpected medical bills when they receive care! Home of loved one, or an assisted living residence in effect practitioners... Csr 150-2.165 of Missouri Code of state Regulations have to worry about unexpected! To how clean claim is defined in the patient, the above best Practices come... To patients discrepancies in the Fair business Practices Act final Regulations Regulations in effect for practitioners under the of. Networks must be updated on a regular basis be made to the 60 day rule as billing responsibilities are patient refund laws in virginia!, ethical and moral conduct by your dentist and person is not that Simple highest professional ethical... Care, said Senator Favola due to patients to subdivisions 1 through 4 [ above ] assisted living.... And reviewed by an out-of-network laboratory and reviewed by an out-of-network pathologist there are common... For under 4 CSR 150-2.001- 4 CSR 150-2.001- 4 CSR 150-2.165 of Missouri Code state... Providers absolutely must refund a patient goes to an out-of-network pathologist of birth control, pregnancy or planning! Parties can come to an agreement at any time during this process in Virginia involved!

Harry Hills Survivor Net Worth, Gordon Caplan Net Worth, Prettiest Woman On Death Row, Is There A Shortage Of Ginger Ale, Funny Disgusting Memes, Articles P

patient refund laws in virginia