Virginia Decodedhttps://vacode.org37105758.1-1729Payment prerequisite to issue of writ, etc.; effect of failure to collect2026TaxationTaxes Administered by the Department of TaxationMiscellaneous TaxesTaxes on Suits and Other Judicial Proceedings

No clerk shall issue any writ, or docket any removed or appealed warrant, or any notice mentioned in this article until the tax imposed under this article has been paid; however, his failure to collect the tax shall not invalidate the proceeding.

Code 1950, §§ 58-76, 58.1-3811; 1964, c. 290; 1984, c. 675; 1985, c. 221.