Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE I. Taxes Administered By the Department of Taxation |
CHAPTER 18. Enforcement, Collection, Refund, Remedies and Review of State Taxes |
ARTICLE 1. Collection of State Taxes |
SECTION 58.1-1800. Local treasurer to receive state taxes; list of delinquent taxes |
SECTION 58.1-1801. Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting treasurer; collections |
SECTION 58.1-1802. When delinquent state taxes charged off; notification and record of charge-off |
SECTION 58.1-1802.1. Period of limitations on collection; accrual of interest and penalty |
SECTION 58.1-1803. Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established |
SECTION 58.1-1804. Collection out of estate in hands of or debts due by third party |
SECTION 58.1-1805. Memorandum of lien for collection of taxes; release of lien |
SECTION 58.1-1806. Additional proceedings for the collection of taxes; jurisdiction and venue |
SECTION 58.1-1807. Judgment or decree; effect thereof; enforcement |
SECTION 58.1-1808. Collection in foreign jurisdiction |
SECTION 58.1-1809. Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lien |
SECTION 58.1-1810. Reserved |
SECTION 58.1-1812. Assessment of omitted taxes by the Department of Taxation |
SECTION 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 |
SECTION 58.1-1814. Criminal liability for failure to file returns or keep records |
SECTION 58.1-1815. Willful failure to collect and account for tax |
SECTION 58.1-1816. Conversion of trust taxes; penalty; limitation of prosecutions |
SECTION 58.1-1817. Installment agreements for the payment of taxes |
SECTION 58.1-1817.1. Waiver of tax penalties for small businesses |
SECTION 58.1-1818. Taxpayer problem resolution program; taxpayer assistance orders |
SECTION 58.1-1819. Reserved |