Article
Collection of State Taxes
- Va. Code Ann. § 58.1-1800— Local treasurer to receive state taxes; list of delinquent taxes
- Va. Code Ann. § 58.1-1801— Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting treasurer; collections
- Va. Code Ann. § 58.1-1802— When delinquent state taxes charged off; notification and record of charge-off
- Va. Code Ann. § 58.1-1802.1— Period of limitations on collection; accrual of interest and penalty
- Va. Code Ann. § 58.1-1802.2— Delinquent returns; enforcement; when approval required
- Va. Code Ann. § 58.1-1803— Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established
- Va. Code Ann. § 58.1-1804— Collection out of estate in hands of or debts due by third party
- Va. Code Ann. § 58.1-1805— Memorandum of lien for collection of taxes; release of lien
- Va. Code Ann. § 58.1-1806— Additional proceedings for the collection of taxes; jurisdiction and venue
- Va. Code Ann. § 58.1-1807— Judgment or decree; effect thereof; enforcement
- Va. Code Ann. § 58.1-1808— Collection in foreign jurisdiction
- Va. Code Ann. § 58.1-1809— Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lien
- Va. Code Ann. § 58.1-1810— Reserved
- Va. Code Ann. § 58.1-1812— Assessment of omitted taxes by the Department of Taxation
- Va. Code Ann. § 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
- Va. Code Ann. § 58.1-1814— Criminal liability for failure to file returns or keep records
- Va. Code Ann. § 58.1-1815— Willful failure to collect and account for tax
- Va. Code Ann. § 58.1-1816— Conversion of trust taxes; penalty; limitation of prosecutions
- Va. Code Ann. § 58.1-1817— Installment agreements for the payment of taxes
- Va. Code Ann. § 58.1-1817.1— Waiver of tax penalties for small businesses
- Va. Code Ann. § 58.1-1818— Taxpayer problem resolution program; taxpayer assistance orders
- Va. Code Ann. § 58.1-1819— Reserved