CODE OF VIRGINIA

WHEN DELINQUENT STATE TAXES CHARGED OFF; NOTIFICATION AND RECORD OF CHARGE-OFF
(§ 58.1-1802)

The Comptroller and the Department of Taxation shall keep delinquent state taxes
on the books until the Tax Commissioner determines that they should be charged
off, except that taxes and registration fees assessed by the State Corporation
Commission shall be charged off upon advice from the Commission. The Tax
Commissioner shall notify the Comptroller periodically of the taxes, penalties
and interest so charged off in such detail and at such times as the Comptroller
may require, and shall maintain records which indicate the reason for the
charge-off for a period of three years.

HISTORY: Code 1950, § 58-996; 1975, c. 146; 1984, c. 675.