78352658.1-1802Virginia Decodedhttps://vacode.org2016TaxationTaxes Administered By The Department Of TaxationEnforcement, Collection, Refund, Remedies And Review Of State TaxesCollection Of State TaxesWhen delinquent state taxes charged off; notification and record of charge-offCode 1950, § 58-996; 1975, c. 146; 1984, c. 675.Small v. Federal Nat'l Mortgage Ass'n1303172013-09-12https://www.courtlistener.com/opinion/1057715/small-v-federal-natl-mortgage-assn/ . . . quot; any tax imposed by Subtitle I. Code § . . . <abbr title="Supreme Court of Virginia">SCV</abbr>http://law.lis.virginia.gov/vacode/58.1-1802//58.1-1802/58.1/I/18/1/58.1-1802The 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.section1