Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE I. Taxes Administered By the Department of Taxation |
CHAPTER 17. Miscellaneous Taxes |
ARTICLE 6. Taxes on Suits and Other Judicial Proceedings |
SECTION 58.1-1729. Payment prerequisite to issue of writ, etc.; effect of failure to collect |
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. |