{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-1102.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-1102.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-1102.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-1102.html"}],"law_id":79008,"edition_id":1,"section_id":79008,"structure_id":14878,"section_number":"3.2-1102","catch_line":"Collection of delinquent assessments; civil action","history":"Code 1950, \u00a7\u00a7 3-525.14, 3-598.16; 1966, cc. 658, 702, \u00a7\u00a7 3.1-660, 3.1-763.10; 1970, cc. 310, 431, \u00a7\u00a7 3.1-684.16, 3.1-796.27; 1977, c. 396; 1980, cc. 316, 395 \u00a7\u00a7 3.1-796.11:7, 3.1-1046; 1985, c. 237; 1991, c. 587, \u00a7 3.1-684.55; 1993, c. 809; 1995, c. 691, \u00a7 3.1-1079; 1997, c. 873, \u00a7\u00a7 3.1-1098, 3.1-1102; 1999, c. 751; 2005, cc. 864, 875, \u00a7 3.1-636.10; 2008, c. 860; 2012, cc. 803, 835.","full_text":"Except as provided in \u00a7\u00a7 3.2-1721, 3.2-1812, and 3.2-2408, the Tax Commissioner shall immediately notify any person who fails to pay an assessment pursuant to Part B of this subtitle and shall add a five percent penalty to the amount due. If such deficiency is not paid within 30 days after the date of such notice, then the amount of the deficiency shall bear interest, in accordance with \u00a7 58.1-15, from the date the amount was due, and the Tax Commissioner shall collect any interest as part of the delinquent amount. If any person is delinquent in any payment of the money due or interest thereon, then the amount shall be collected by civil action in the name of the Commonwealth at the direction of the Tax Commissioner, and any person adjudged to be in default shall pay the cost of such action. The Attorney General, at the request of the Tax Commissioner, shall institute action in an appropriate court for the collection of any money due under Part B of this subtitle, including interest thereon. The Tax Commissioner may waive or remit such penalty, or portion thereof, in his discretion for good cause shown.","order_by":null,"text":{"0":{"id":283007,"text":"Except as provided in \u00a7\u00a7 3.2-1721, 3.2-1812, and 3.2-2408, the Tax Commissioner shall immediately notify any person who fails to pay an assessment pursuant to Part B of this subtitle and shall add a five percent penalty to the amount due. If such deficiency is not paid within 30 days after the date of such notice, then the amount of the deficiency shall bear interest, in accordance with \u00a7 58.1-15, from the date the amount was due, and the Tax Commissioner shall collect any interest as part of the delinquent amount. If any person is delinquent in any payment of the money due or interest thereon, then the amount shall be collected by civil action in the name of the Commonwealth at the direction of the Tax Commissioner, and any person adjudged to be in default shall pay the cost of such action. The Attorney General, at the request of the Tax Commissioner, shall institute action in an appropriate court for the collection of any money due under Part B of this subtitle, including interest thereon. The Tax Commissioner may waive or remit such penalty, or portion thereof, in his discretion for good cause shown.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14878,"edition_id":1,"name":"General Provisions","identifier":"11","label":"chapter","depth":4,"order_by":1,"parent_id":14877,"metadata":{},"date_created":"2026-06-26 03:50:31","date_modified":"2026-06-26 03:50:31","permalink":{"id":194363,"object_type":"structure","relational_id":14878,"identifier":"11","token":"3.2\/II\/A\/11","url":"\/3.2\/II\/A\/11\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14877,"edition_id":1,"name":"General Provisions","identifier":"A","label":"part","depth":3,"order_by":1,"parent_id":12794,"metadata":{},"date_created":"2026-06-26 03:50:31","date_modified":"2026-06-26 03:50:31","permalink":{"id":194361,"object_type":"structure","relational_id":14877,"identifier":"A","token":"3.2\/II\/A","url":"\/3.2\/II\/A\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12794,"edition_id":1,"name":"Boards, Councils, Foundations, and Commissions","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12793,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":194359,"object_type":"structure","relational_id":12794,"identifier":"II","token":"3.2\/II","url":"\/3.2\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12793,"edition_id":1,"name":"Agriculture, Animal Care, and Food","identifier":"3.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":193939,"object_type":"structure","relational_id":12793,"identifier":"3.2","token":"3.2","url":"\/3.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":57766,"structure_id":14878,"section_number":"3.2-1100","catch_line":"Diversion of dedicated revenues","url":"\/3.2-1100\/","token":"3.2\/II\/A\/11\/3.2-1100","metadata":false},{"id":60050,"structure_id":14878,"section_number":"3.2-1101","catch_line":"Commodity boards reporting requirements","url":"\/3.2-1101\/","token":"3.2\/II\/A\/11\/3.2-1101","metadata":false},{"id":79008,"structure_id":14878,"section_number":"3.2-1102","catch_line":"Collection of delinquent assessments; civil action","url":"\/3.2-1102\/","token":"3.2\/II\/A\/11\/3.2-1102","metadata":false},{"id":72331,"structure_id":14878,"section_number":"3.2-1103","catch_line":"Duty of law-enforcement officers","url":"\/3.2-1103\/","token":"3.2\/II\/A\/11\/3.2-1103","metadata":false},{"id":73327,"structure_id":14878,"section_number":"3.2-1104","catch_line":"Preemption by federal law","url":"\/3.2-1104\/","token":"3.2\/II\/A\/11\/3.2-1104","metadata":false},{"id":56818,"structure_id":14878,"section_number":"3.2-1105","catch_line":"Commodity boards; appointment terms; quorum","url":"\/3.2-1105\/","token":"3.2\/II\/A\/11\/3.2-1105","metadata":false},{"id":80229,"structure_id":14878,"section_number":"3.2-1106","catch_line":"Commodity board officers and reimbursement of expenses","url":"\/3.2-1106\/","token":"3.2\/II\/A\/11\/3.2-1106","metadata":false}],"previous_section":{"id":60050,"structure_id":14878,"section_number":"3.2-1101","catch_line":"Commodity boards reporting requirements","url":"\/3.2-1101\/","token":"3.2\/II\/A\/11\/3.2-1101","metadata":false},"next_section":{"id":72331,"structure_id":14878,"section_number":"3.2-1103","catch_line":"Duty of law-enforcement officers","url":"\/3.2-1103\/","token":"3.2\/II\/A\/11\/3.2-1103","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-1102\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 13 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1966, chapters 658 and 702; in 1970, chapters 310 and 431; in 1977, chapter 396; in 1980, chapters 316 and 395; in 1985, chapter 237; in 1991, chapter 587; in 1993, chapter 809; in 1995, chapter 691<\/a>; in 1997, chapter 873<\/a>; in 1999, chapter 751<\/a>; in 2005, chapters 864<\/a> and 875<\/a>; in 2008, chapter 860<\/a>; in 2012, chapters 803<\/a> and 835<\/a>.<\/p>","references":[{"id":84661,"section_number":"3.2-1412","catch_line":"Collection and disposition of assessment by handler; reports","order_by":null,"url":"\/3.2-1412\/"},{"id":64088,"section_number":"3.2-1512","catch_line":"Collection and disposition of assessment by handler; reports","order_by":null,"url":"\/3.2-1512\/"},{"id":75659,"section_number":"3.2-1907","catch_line":"Collection and disposition of tax; reports","order_by":null,"url":"\/3.2-1907\/"},{"id":75625,"section_number":"3.2-2112","catch_line":"Collection and disposition of assessment by handler; reports","order_by":null,"url":"\/3.2-2112\/"},{"id":84192,"section_number":"3.2-2212","catch_line":"Collection and disposition of assessment by handler; reports","order_by":null,"url":"\/3.2-2212\/"},{"id":83746,"section_number":"3.2-2312","catch_line":"Collection and disposition of assessment by handler; reports","order_by":null,"url":"\/3.2-2312\/"}],"refers_to":[{"id":80109,"section_number":"3.2-1721","catch_line":"Collection of delinquent assessments; civil action","order_by":null,"url":"\/3.2-1721\/"},{"id":63252,"section_number":"3.2-1812","catch_line":"Collection of delinquent tax; civil action","order_by":null,"url":"\/3.2-1812\/"},{"id":65924,"section_number":"3.2-2408","catch_line":"Collection and disposition of tax; reports","order_by":null,"url":"\/3.2-2408\/"},{"id":77006,"section_number":"58.1-15","catch_line":"Rate of interest","order_by":null,"url":"\/58.1-15\/"}],"permalink":{"id":194373,"object_type":"law","relational_id":79008,"identifier":"3.2-1102","token":"3.2\/II\/A\/11\/3.2-1102","url":"\/3.2-1102\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-1102\/","token":"3.2\/II\/A\/11\/3.2-1102","dublin_core":{"Title":"Collection of delinquent assessments; civil action","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-1102","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Except as provided in \u00a7\u00a7 3.2-1721<\/a>, 3.2-1812<\/a>, and 3.2-2408<\/a>, the Tax Commissioner<\/span> shall immediately notify any person who fails to pay an assessment pursuant to Part B of this subtitle and shall add a five percent penalty<\/span> to the amount due. If such deficiency is not paid within 30 days after the date of such notice, then the amount of the deficiency shall bear interest, in accordance with \u00a7 58.1-15<\/a>, from the date the amount was due, and the Tax Commissioner<\/span> shall collect any interest as part of the delinquent amount. If any person is delinquent in any payment of the money due or interest thereon, then the amount shall be collected by civil action<\/span> in the name of the Commonwealth at the direction of the Tax Commissioner<\/span>, and any person adjudged to be in default<\/span> shall pay the cost of such action. The Attorney General<\/span>, at the request of the Tax Commissioner<\/span>, shall institute action in an appropriate court<\/span> for the collection of any money due under Part B of this subtitle, including interest thereon. The Tax Commissioner<\/span> may waive<\/span> or remit such penalty<\/span>, or portion thereof, in his discretion for good cause shown.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOLLECTION OF DELINQUENT ASSESSMENTS; CIVIL ACTION (\u00a7 3.2-1102)\n\nExcept as provided in \u00a7\u00a7 3.2-1721, 3.2-1812, and 3.2-2408, the Tax\nCommissioner shall immediately notify any person who fails to pay an assessment\npursuant to Part B of this subtitle and shall add a five percent penalty to the\namount due. If such deficiency is not paid within 30 days after the date of such\nnotice, then the amount of the deficiency shall bear interest, in accordance\nwith \u00a7 58.1-15, from the date the amount was due, and the Tax Commissioner\nshall collect any interest as part of the delinquent amount. If any person is\ndelinquent in any payment of the money due or interest thereon, then the amount\nshall be collected by civil action in the name of the Commonwealth at the\ndirection of the Tax Commissioner, and any person adjudged to be in default\nshall pay the cost of such action. The Attorney General, at the request of the\nTax Commissioner, shall institute action in an appropriate court for the\ncollection of any money due under Part B of this subtitle, including interest\nthereon. The Tax Commissioner may waive or remit such penalty, or portion\nthereof, in his discretion for good cause shown.\n\nHISTORY: Code 1950, \u00a7\u00a7 3-525.14, 3-598.16; 1966, cc. 658, 702, \u00a7\u00a7 3.1-660,\n3.1-763.10; 1970, cc. 310, 431, \u00a7\u00a7 3.1-684.16, 3.1-796.27; 1977, c. 396; 1980,\ncc. 316, 395 \u00a7\u00a7 3.1-796.11:7, 3.1-1046; 1985, c. 237; 1991, c. 587, \u00a7\n3.1-684.55; 1993, c. 809; 1995, c. 691, \u00a7 3.1-1079; 1997, c. 873, \u00a7\u00a7\n3.1-1098, 3.1-1102; 1999, c. 751; 2005, cc. 864, 875, \u00a7 3.1-636.10; 2008, c.\n860; 2012, cc. 803, 835.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}