{"law_id":"785128","section_number":"58.1-1117","catch_line":"How intangible personal property tax collectible","history":"Code 1950, \u00a7 58-441; 1960, c. 508; 1977, c. 396; 1984, c. 675; 1985, c. 221.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-1117\/","refers_to":[{"id":"790436","section_number":"58.1-1800","catch_line":"Local treasurer to receive state taxes; list of delinquent taxes","url":"\/58.1-1800\/"},{"id":"795058","section_number":"58.1-1805","catch_line":"Memorandum of lien for collection of taxes; release of lien","url":"\/58.1-1805\/"}],"url":"\/58.1-1117\/","token":"58.1\/I\/11\/58.1-1117","structure":{"1":{"id":"2145","name":"Intangible Personal Property Tax","identifier":"11","label":"chapter","url":"\/58.1\/I\/11\/"},"2":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"3":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"referred_to_by":[{"id":"777513","section_number":"58.1-1110","catch_line":"Where to file return; duty of the commissioner of revenue; audit and assessment","url":"\/58.1-1110\/"}],"edition_id":"11","section_id":"785128","structure_id":"2145","full_text":"Each county and city treasurer shall proceed promptly to collect all intangible personal property taxes for the tax year that have been assessed by the commissioner of the revenue and remain unpaid after the time fixed by law for payment and shall continue his efforts so to collect until the close of the then current calendar year. The collection of such taxes shall be enforced by legal process to the extent collection cannot be accomplished otherwise, and all remedies available to the county or city treasurer for the collection of other taxes shall apply to the collection of intangible personal property taxes.Within thirty-one days after the close of each calendar year, the treasurer shall transmit to the Department in the form it may prescribe, such information as the Department may require with respect to all assessments that the commissioner of the revenue made during such calendar year and that the treasurer was unable to collect. The Department, upon receiving and examining the same, shall certify to the Comptroller the necessary information to enable the Comptroller to give such treasurer proper credit on the Comptroller’s books for all unpaid items, and such treasurer shall not receive any of such taxes after he has transmitted such information to the Department, but the same shall be paid directly into the state treasury. Section 58.1-1800 shall not apply with respect to the intangible property taxes covered by this paragraph.The Department shall have power to issue a memorandum of lien under \u00a7 58.1-1805 for the collection of such taxes in the same manner and with the same effect as in the case of a memorandum of lien issued for the collection of taxes assessed by such Department; and all provisions of law applicable to such memorandum of lien shall be applicable to each memorandum of lien issued for the collection of taxes under this section. The Department shall also have power to collect the taxes as aforesaid by other legal process.","text":{"0":{"id":"2532454","text":"Each county and city treasurer shall proceed promptly to collect all intangible personal property taxes for the tax year that have been assessed by the commissioner of the revenue and remain unpaid after the time fixed by law for payment and shall continue his efforts so to collect until the close of the then current calendar year. The collection of such taxes shall be enforced by legal process to the extent collection cannot be accomplished otherwise, and all remedies available to the county or city treasurer for the collection of other taxes shall apply to the collection of intangible personal property taxes.Within thirty-one days after the close of each calendar year, the treasurer shall transmit to the Department in the form it may prescribe, such information as the Department may require with respect to all assessments that the commissioner of the revenue made during such calendar year and that the treasurer was unable to collect. The Department, upon receiving and examining the same, shall certify to the Comptroller the necessary information to enable the Comptroller to give such treasurer proper credit on the Comptroller’s books for all unpaid items, and such treasurer shall not receive any of such taxes after he has transmitted such information to the Department, but the same shall be paid directly into the state treasury. Section 58.1-1800 shall not apply with respect to the intangible property taxes covered by this paragraph.The Department shall have power to issue a memorandum of lien under \u00a7 58.1-1805 for the collection of such taxes in the same manner and with the same effect as in the case of a memorandum of lien issued for the collection of taxes assessed by such Department; and all provisions of law applicable to such memorandum of lien shall be applicable to each memorandum of lien issued for the collection of taxes under this section. The Department shall also have power to collect the taxes as aforesaid by other legal process.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":{"1":{"id":"2145","name":"Intangible Personal Property Tax","identifier":"11","label":"chapter","url":"\/58.1\/I\/11\/"},"2":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"3":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"structure_contents":{"0":{"id":"771102","structure_id":"2145","section_number":"58.1-1100","catch_line":"Intangible personal property; segregated for state taxation","url":"\/58.1-1100\/","token":"58.1\/I\/11\/58.1-1100"},"1":{"id":"791759","structure_id":"2145","section_number":"58.1-1101","catch_line":"Classification","url":"\/58.1-1101\/","token":"58.1\/I\/11\/58.1-1101"},"2":{"id":"778133","structure_id":"2145","section_number":"58.1-1102","catch_line":"Intangible personal property of certain poultry and livestock producers","url":"\/58.1-1102\/","token":"58.1\/I\/11\/58.1-1102"},"3":{"id":"776573","structure_id":"2145","section_number":"58.1-1103","catch_line":"Exempt professions and businesses; how property used therein taxable","url":"\/58.1-1103\/","token":"58.1\/I\/11\/58.1-1103"},"4":{"id":"783159","structure_id":"2145","section_number":"58.1-1104","catch_line":"To what extent dairies taxable on intangible personal property","url":"\/58.1-1104\/","token":"58.1\/I\/11\/58.1-1104"},"5":{"id":"781185","structure_id":"2145","section_number":"58.1-1105","catch_line":"Suppliers of pulpwood, veneer logs, mine props and railroad crossties","url":"\/58.1-1105\/","token":"58.1\/I\/11\/58.1-1105"},"6":{"id":"788668","structure_id":"2145","section_number":"58.1-1106","catch_line":"Situs; nonresidents, branches outside of Commonwealth","url":"\/58.1-1106\/","token":"58.1\/I\/11\/58.1-1106"},"7":{"id":"779745","structure_id":"2145","section_number":"58.1-1107","catch_line":"Date as of which intangible personal property must be returned","url":"\/58.1-1107\/","token":"58.1\/I\/11\/58.1-1107"},"8":{"id":"767966","structure_id":"2145","section_number":"58.1-1108","catch_line":"Time for filing returns; payment of tax","url":"\/58.1-1108\/","token":"58.1\/I\/11\/58.1-1108"},"9":{"id":"786013","structure_id":"2145","section_number":"58.1-1109","catch_line":"Extension of time for filing returns","url":"\/58.1-1109\/","token":"58.1\/I\/11\/58.1-1109"},"10":{"id":"777513","structure_id":"2145","section_number":"58.1-1110","catch_line":"Where to file return; duty of the commissioner of revenue; audit and assessment","url":"\/58.1-1110\/","token":"58.1\/I\/11\/58.1-1110"},"11":{"id":"782688","structure_id":"2145","section_number":"58.1-1111","catch_line":"Application to fiduciaries generally","url":"\/58.1-1111\/","token":"58.1\/I\/11\/58.1-1111"},"12":{"id":"777393","structure_id":"2145","section_number":"58.1-1112","catch_line":"Forwarding to and audit of returns by Department","url":"\/58.1-1112\/","token":"58.1\/I\/11\/58.1-1112"},"13":{"id":"772412","structure_id":"2145","section_number":"58.1-1113","catch_line":"Penalty for failure to file returns of intangible personal property in time; delinquents; assessments on estimates","url":"\/58.1-1113\/","token":"58.1\/I\/11\/58.1-1113"},"14":{"id":"769592","structure_id":"2145","section_number":"58.1-1114","catch_line":"Assessment and payment of deficiency; penalties; application for correction","url":"\/58.1-1114\/","token":"58.1\/I\/11\/58.1-1114"},"15":{"id":"789783","structure_id":"2145","section_number":"58.1-1115","catch_line":"Refund of overpayment","url":"\/58.1-1115\/","token":"58.1\/I\/11\/58.1-1115"},"16":{"id":"781534","structure_id":"2145","section_number":"58.1-1116","catch_line":"Failure to pay tax when due; civil penalties","url":"\/58.1-1116\/","token":"58.1\/I\/11\/58.1-1116"},"17":{"id":"785128","structure_id":"2145","section_number":"58.1-1117","catch_line":"How intangible personal property tax collectible","url":"\/58.1-1117\/","token":"58.1\/I\/11\/58.1-1117"},"18":{"id":"780688","structure_id":"2145","section_number":"58.1-1118","catch_line":"Intangible personal property assessment sheets or forms","url":"\/58.1-1118\/","token":"58.1\/I\/11\/58.1-1118"}},"previous_section":{"id":"781534","structure_id":"2145","section_number":"58.1-1116","catch_line":"Failure to pay tax when due; civil penalties","url":"\/58.1-1116\/","token":"58.1\/I\/11\/58.1-1116"},"next_section":{"id":"780688","structure_id":"2145","section_number":"58.1-1118","catch_line":"Intangible personal property assessment sheets or forms","url":"\/58.1-1118\/","token":"58.1\/I\/11\/58.1-1118"},"references":[{"id":"777513","section_number":"58.1-1110","catch_line":"Where to file return; duty of the commissioner of revenue; audit and assessment","url":"\/58.1-1110\/"}],"formats":{"txt":"\/58.1-1117.txt","json":"\/58.1-1117.json","xml":"\/58.1-1117.xml"},"dublin_core":{"Title":"How intangible personal property tax collectible","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1117","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nHOW INTANGIBLE PERSONAL PROPERTY TAX COLLECTIBLE (\u00a7 58.1-1117)\n\nEach county and city treasurer shall proceed promptly to collect all intangible\npersonal property taxes for the tax year that have been assessed by the\ncommissioner of the revenue and remain unpaid after the time fixed by law for\npayment and shall continue his efforts so to collect until the close of the then\ncurrent calendar year. The collection of such taxes shall be enforced by legal\nprocess to the extent collection cannot be accomplished otherwise, and all\nremedies available to the county or city treasurer for the collection of other\ntaxes shall apply to the collection of intangible personal property taxes.Within\nthirty-one days after the close of each calendar year, the treasurer shall\ntransmit to the Department in the form it may prescribe, such information as the\nDepartment may require with respect to all assessments that the commissioner of\nthe revenue made during such calendar year and that the treasurer was unable to\ncollect. The Department, upon receiving and examining the same, shall certify to\nthe Comptroller the necessary information to enable the Comptroller to give such\ntreasurer proper credit on the Comptroller’s books for all unpaid items,\nand such treasurer shall not receive any of such taxes after he has transmitted\nsuch information to the Department, but the same shall be paid directly into the\nstate treasury. Section 58.1-1800 shall not apply with respect to the intangible\nproperty taxes covered by this paragraph.The Department shall have power to\nissue a memorandum of lien under \u00a7 58.1-1805 for the collection of such taxes\nin the same manner and with the same effect as in the case of a memorandum of\nlien issued for the collection of taxes assessed by such Department; and all\nprovisions of law applicable to such memorandum of lien shall be applicable to\neach memorandum of lien issued for the collection of taxes under this section.\nThe Department shall also have power to collect the taxes as aforesaid by other\nlegal process.\n\nHISTORY: Code 1950, \u00a7 58-441; 1960, c. 508; 1977, c. 396; 1984, c. 675; 1985,\nc. 221."}