{"law_id":"796424","section_number":"2.2-808","catch_line":"Collection of delinquent taxes","history":"Code 1950, \u00a7 2-167.1; 1966, c. 677, \u00a7 2.1-200; 2001, c. 844.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/2.2-808\/","refers_to":false,"url":"\/2.2-808\/","token":"2.2\/I\/C\/8\/1\/2.2-808","structure":{"1":{"id":"552","name":"General Provisions","identifier":"1","label":"article","url":"\/2.2\/I\/C\/8\/1\/"},"2":{"id":"551","name":"Department Of Accounts","identifier":"8","label":"chapter","url":"\/2.2\/I\/C\/8\/"},"3":{"id":"149","name":"State Agencies Related To The General Operation Of Government","identifier":"C","label":"part","url":"\/2.2\/I\/C\/"},"4":{"id":"75","name":"Organization Of State Government","identifier":"I","label":"subtitle","url":"\/2.2\/I\/"},"5":{"id":"74","name":"Administration Of Government","identifier":"2.2","label":"title","url":"\/2.2\/"}},"referred_to_by":false,"edition_id":"11","section_id":"796424","structure_id":"552","full_text":"Whenever, by any section of this Code, the Comptroller is required or is authorized to collect any delinquent taxes, he shall refer the matter to the Tax Commissioner, who shall at once proceed to collect the same and may employ such legal process as may be necessary for that purpose. When so collected the Tax Commissioner shall pay the same into the state treasury.","text":{"0":{"id":"2570542","text":"Whenever, by any section of this Code, the Comptroller is required or is authorized to collect any delinquent taxes, he shall refer the matter to the Tax Commissioner, who shall at once proceed to collect the same and may employ such legal process as may be necessary for that purpose. When so collected the Tax Commissioner shall pay the same into the state treasury.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":{"1":{"id":"552","name":"General Provisions","identifier":"1","label":"article","url":"\/2.2\/I\/C\/8\/1\/"},"2":{"id":"551","name":"Department Of Accounts","identifier":"8","label":"chapter","url":"\/2.2\/I\/C\/8\/"},"3":{"id":"149","name":"State Agencies Related To The General Operation Of Government","identifier":"C","label":"part","url":"\/2.2\/I\/C\/"},"4":{"id":"75","name":"Organization Of State Government","identifier":"I","label":"subtitle","url":"\/2.2\/I\/"},"5":{"id":"74","name":"Administration Of Government","identifier":"2.2","label":"title","url":"\/2.2\/"}},"structure_contents":{"0":{"id":"781891","structure_id":"552","section_number":"2.2-800","catch_line":"Department of Accounts created; appointment of Comptroller; oath","url":"\/2.2-800\/","token":"2.2\/I\/C\/8\/1\/2.2-800"},"1":{"id":"777593","structure_id":"552","section_number":"2.2-801","catch_line":"Comptroller to appoint administrative assistants, etc","url":"\/2.2-801\/","token":"2.2\/I\/C\/8\/1\/2.2-801"},"2":{"id":"792726","structure_id":"552","section_number":"2.2-802","catch_line":"General accounting and clearance through Comptroller","url":"\/2.2-802\/","token":"2.2\/I\/C\/8\/1\/2.2-802"},"3":{"id":"785892","structure_id":"552","section_number":"2.2-803","catch_line":"Financial accounting and control","url":"\/2.2-803\/","token":"2.2\/I\/C\/8\/1\/2.2-803"},"4":{"id":"794561","structure_id":"552","section_number":"2.2-803.1","catch_line":"Processing of payroll and other transactions by certain institutions of higher education","url":"\/2.2-803.1\/","token":"2.2\/I\/C\/8\/1\/2.2-803.1"},"5":{"id":"776535","structure_id":"552","section_number":"2.2-804","catch_line":"Recovery of certain improper payments to state officers and employees","url":"\/2.2-804\/","token":"2.2\/I\/C\/8\/1\/2.2-804"},"6":{"id":"791713","structure_id":"552","section_number":"2.2-805","catch_line":"Fiscal year","url":"\/2.2-805\/","token":"2.2\/I\/C\/8\/1\/2.2-805"},"7":{"id":"778675","structure_id":"552","section_number":"2.2-806","catch_line":"Reports and payments by city and county treasurers, and clerks of court; deposits of state income tax payments","url":"\/2.2-806\/","token":"2.2\/I\/C\/8\/1\/2.2-806"},"8":{"id":"769990","structure_id":"552","section_number":"2.2-807","catch_line":"Monthly reports of state departments, divisions, etc., receiving public funds","url":"\/2.2-807\/","token":"2.2\/I\/C\/8\/1\/2.2-807"},"9":{"id":"796424","structure_id":"552","section_number":"2.2-808","catch_line":"Collection of delinquent taxes","url":"\/2.2-808\/","token":"2.2\/I\/C\/8\/1\/2.2-808"},"10":{"id":"770192","structure_id":"552","section_number":"2.2-809","catch_line":"When accounts on Comptroller's books to be balanced; general ledger of accounts","url":"\/2.2-809\/","token":"2.2\/I\/C\/8\/1\/2.2-809"},"11":{"id":"765351","structure_id":"552","section_number":"2.2-810","catch_line":"Judges and clerks to certify to Supreme Court lists of all allowances made by courts","url":"\/2.2-810\/","token":"2.2\/I\/C\/8\/1\/2.2-810"},"12":{"id":"774640","structure_id":"552","section_number":"2.2-811","catch_line":"Cancellation of state bonds received in settlement of claims","url":"\/2.2-811\/","token":"2.2\/I\/C\/8\/1\/2.2-811"},"13":{"id":"794760","structure_id":"552","section_number":"2.2-812","catch_line":"What Comptroller may do with old books and papers","url":"\/2.2-812\/","token":"2.2\/I\/C\/8\/1\/2.2-812"},"14":{"id":"768657","structure_id":"552","section_number":"2.2-813","catch_line":"Annual report of Comptroller to Governor","url":"\/2.2-813\/","token":"2.2\/I\/C\/8\/1\/2.2-813"},"15":{"id":"795831","structure_id":"552","section_number":"2.2-813.1","catch_line":"Biannual disclosure by Comptroller of revenue sources collected","url":"\/2.2-813.1\/","token":"2.2\/I\/C\/8\/1\/2.2-813.1"},"16":{"id":"772252","structure_id":"552","section_number":"2.2-813.2","catch_line":"Biannual disclosure by Comptroller of other obligations of the Commonwealth","url":"\/2.2-813.2\/","token":"2.2\/I\/C\/8\/1\/2.2-813.2"}},"previous_section":{"id":"769990","structure_id":"552","section_number":"2.2-807","catch_line":"Monthly reports of state departments, divisions, etc., receiving public funds","url":"\/2.2-807\/","token":"2.2\/I\/C\/8\/1\/2.2-807"},"next_section":{"id":"770192","structure_id":"552","section_number":"2.2-809","catch_line":"When accounts on Comptroller's books to be balanced; general ledger of accounts","url":"\/2.2-809\/","token":"2.2\/I\/C\/8\/1\/2.2-809"},"references":false,"formats":{"txt":"\/2.2-808.txt","json":"\/2.2-808.json","xml":"\/2.2-808.xml"},"dublin_core":{"Title":"Collection of delinquent taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 2.2-808","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nCOLLECTION OF DELINQUENT TAXES (\u00a7 2.2-808)\n\nWhenever, by any section of this Code, the Comptroller is required or is\nauthorized to collect any delinquent taxes, he shall refer the matter to the Tax\nCommissioner, who shall at once proceed to collect the same and may employ such\nlegal process as may be necessary for that purpose. When so collected the Tax\nCommissioner shall pay the same into the state treasury.\n\nHISTORY: Code 1950, \u00a7 2-167.1; 1966, c. 677, \u00a7 2.1-200; 2001, c. 844."}