Collection Of State Taxes

This is Article 1 of the Code of Virginia, titled “Collection Of State Taxes.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle I, titled “Taxes Administered By The Department Of Taxation.” It is part of Chapter 18, titled “Enforcement, Collection, Refund, Remedies And Review Of State Taxes.” It’s comprised of the following 20 sections.

§ 58.1-1800
Local treasurer to receive state taxes; list of delinquent taxes
§ 58.1-1801
Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting treasurer; collections
§ 58.1-1802
When delinquent state taxes charged off; notification and record of charge-off
§ 58.1-1802.1
Period of limitations on collection; accrual of interest and penalty
§ 58.1-1803
Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established
§ 58.1-1804
Collection out of estate in hands of or debts due by third party
§ 58.1-1805
Memorandum of lien for collection of taxes; release of lien
§ 58.1-1806
Additional proceedings for the collection of taxes; jurisdiction and venue
§ 58.1-1807
Judgment or decree; effect thereof; enforcement
§ 58.1-1808
Collection in foreign jurisdiction
§ 58.1-1809
Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lien
§ 58.1-1810
§ 58.1-1812
Assessment of omitted taxes by the Department of Taxation
§ 58.1-1813
Liability of corporate officer or employee, or member, manager or employee of partnership or limited liability company, for failure to pay tax, etc
§ 58.1-1814
Criminal liability for failure to file returns or keep records
§ 58.1-1815
Willful failure to collect and account for tax
§ 58.1-1816
Conversion of trust taxes; penalty; limitation of prosecutions
§ 58.1-1817
Installment agreements for the payment of taxes
§ 58.1-1818
Taxpayer problem resolution program; taxpayer assistance orders
§ 58.1-1819