Collection Of State Taxes
This is Article 1 of the Code of Virginia, titled “Collection Of State Taxes.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle I, titled “Taxes Administered By The Department Of Taxation.” It is part of Chapter 18, titled “Enforcement, Collection, Refund, Remedies And Review Of State Taxes.” It’s comprised of the following 20 sections.
- § 58.1-1800
- Local treasurer to receive state taxes; list of delinquent taxes
- § 58.1-1801
- Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting treasurer; collections
- § 58.1-1802
- When delinquent state taxes charged off; notification and record of charge-off
- § 58.1-1802.1
- Period of limitations on collection; accrual of interest and penalty
- § 58.1-1803
- Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established
- § 58.1-1804
- Collection out of estate in hands of or debts due by third party
- § 58.1-1805
- Memorandum of lien for collection of taxes; release of lien
- § 58.1-1806
- Additional proceedings for the collection of taxes; jurisdiction and venue
- § 58.1-1807
- Judgment or decree; effect thereof; enforcement
- § 58.1-1808
- Collection in foreign jurisdiction
- § 58.1-1809
- Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lien
- § 58.1-1810
- Repealed
- § 58.1-1812
- Assessment of omitted taxes by the Department of Taxation
- § 58.1-1813
- Liability of corporate officer or employee, or member, manager or employee of partnership or limited liability company, for failure to pay tax, etc
- § 58.1-1814
- Criminal liability for failure to file returns or keep records
- § 58.1-1815
- Willful failure to collect and account for tax
- § 58.1-1816
- Conversion of trust taxes; penalty; limitation of prosecutions
- § 58.1-1817
- Installment agreements for the payment of taxes
- § 58.1-1818
- Taxpayer problem resolution program; taxpayer assistance orders
- § 58.1-1819
- Repealed