RICHMOND, Va. (AP) – Virginia tax officials are reminding taxpayers that they must file their individual income taxes by July 1 in order to qualify for the Tax Relief Refund.The refund is the result of state legislation passed by the General Assembly earlier this year in response to the federal Tax Cuts and Jobs Act.An individual filer could receive up to $110, while a married couple filing a joint return could receive up to $220.The law requires checks to be mailed out by Oct. 15.The Department of Taxation will withhold all or part of the refund and apply it to outstanding tax bills for anyone who owes Virginia state taxes.The department will also withhold refunds to pay debts to local governments, courts, state agencies or the Internal Revenue Service.