§ 58.1-1801

Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting treasurer; collections

A copy of the list of delinquent intangible personal property shall be transmitted by the treasurer to the Department of Taxation. Upon the receipt and auditing of the list, the Department of Taxation shall certify to the Comptroller the necessary information to enable him to give such treasurer proper credit therefor on his books, and such treasurer shall not receive any of such taxes thereafter, but the same shall be paid directly into the state treasury.The Department of Taxation shall have power to collect such intangible personal property taxes by any process authorized for the collection of state taxes.


Code 1950, § 58-988; 1950, p. 945; 1971, Ex. Sess., c. 12; 1984, c. 675.


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