Collections and Refunds

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This is Article 2 of the Code of Virginia, titled “Collections and Refunds.” It is part of Chapter 20 “General Provisions”, which is part of Subtitle II “Taxes Administered by Other Agencies”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 13 sections.

§ 58.1-2020	Collection out of estate in hands of or debts due by third party
§ 58.1-2021	Memorandum of lien for collection of taxes
§ 58.1-2022	Additional proceedings for the collection of taxes; jurisdiction and venue
§ 58.1-2023	Judgment or decree; effect thereof; enforcement
§ 58.1-2024	Collection in foreign jurisdiction
§ 58.1-2025	Omitted taxes
§ 58.1-2026	Reserved
§ 58.1-2030	Petition for correction of taxes, etc., assessed by State Corporation Commission
§ 58.1-2031	Hearing; notice
§ 58.1-2032	Determination by State Corporation Commission
§ 58.1-2033	Appeal
§ 58.1-2034	Correction of other erroneous assessments made by the State Corporation Commission
§ 58.1-2035	Correction of mere clerical errors