Collection of State Taxes

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This is Article 1 of the Code of Virginia, titled “Collection of State Taxes.” It is part of Chapter 18 “Enforcement, Collection, Refund, Remedies and Review of State Taxes”, which is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 22 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
§ 58.1-1802.2	Delinquent returns; enforcement; when approval required
§ 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	Reserved
§ 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
§ 58.1-1817.1	Waiver of tax penalties for small businesses
§ 58.1-1818	Taxpayer problem resolution program; taxpayer assistance orders
§ 58.1-1819	Reserved