I had a problem with Virginia when I moved to Alabama in the Summer some time ago. One of their tax examiners notified me that they had made an "erroneous refund" the previous year, and that I owed them $12 for their over payment. Without requesting payment, they notified a collection agency, even though I had already paid the $12 upon notice. I assumed that they did this because I was permanently out of their territory, and Alabama wasn't going to care that I owed the Old Dominion $12.
