7964242.2-808Virginia Decodedhttps://vacode.org2016Administration Of GovernmentOrganization Of State GovernmentState Agencies Related To The General Operation Of GovernmentDepartment Of AccountsGeneral ProvisionsCollection of delinquent taxesCode 1950, § 2-167.1; 1966, c. 677, § 2.1-200; 2001, c. 844.http://law.lis.virginia.gov/vacode/2.2-808//2.2-808/2.2/I/C/8/1/2.2-808

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.section

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