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§ 58.1-10 Collection of taxes accrued prior to repeal

Any state or local tax heretofore or hereafter repealed shall be subject to all procedures for the collection of delinquent taxes or for the correction of erroneous assessment as may have been applicable to such tax immediately before such repeal.

History

The record of this law’s original creation isn’t available online. It has been modified 1 time. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. That modification is as follows: in 1984, chapter 675.

Code 1950, § 58-27.3; 1971, Ex. Sess., c. 10; 1984, c. 675.

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