{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-1812.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-1812.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-1812.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-1812.html"}],"law_id":63252,"edition_id":1,"section_id":63252,"structure_id":12797,"section_number":"3.2-1812","catch_line":"Collection of delinquent tax; civil action","history":"1982, c. 126, \u00a7 3.1-684.35; 2008, c. 860; 2012, cc. 803, 835.","full_text":"The tax imposed under the provisions of this article and unpaid on the date when due shall bear interest at a rate determined in accordance with \u00a7 58.1-1812, from and after the due date until paid. If any person defaults in any payment of the tax or interest thereon, the amount shall be collected by a civil action in the name of the Commonwealth at the relation of the Board and the person adjudged in default shall pay the costs of the proceeding. The Attorney General, at the request of the Commissioner, shall institute an appropriate action for the collection of the amount of any tax past due under this article, including interest thereon.","order_by":null,"text":{"0":{"id":230554,"text":"The tax imposed under the provisions of this article and unpaid on the date when due shall bear interest at a rate determined in accordance with \u00a7 58.1-1812, from and after the due date until paid. If any person defaults in any payment of the tax or interest thereon, the amount shall be collected by a civil action in the name of the Commonwealth at the relation of the Board and the person adjudged in default shall pay the costs of the proceeding. The Attorney General, at the request of the Commissioner, shall institute an appropriate action for the collection of the amount of any tax past due under this article, including interest thereon.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":12797,"edition_id":1,"name":"Potato Referenda and Fund","identifier":"2","label":"article","depth":5,"order_by":1,"parent_id":12796,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":194797,"object_type":"structure","relational_id":12797,"identifier":"2","token":"3.2\/II\/B\/18\/2","url":"\/3.2\/II\/B\/18\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12796,"edition_id":1,"name":"Potato Board","identifier":"18","label":"chapter","depth":4,"order_by":1,"parent_id":12795,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":194773,"object_type":"structure","relational_id":12796,"identifier":"18","token":"3.2\/II\/B\/18","url":"\/3.2\/II\/B\/18\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12795,"edition_id":1,"name":"Commodity Boards","identifier":"B","label":"part","depth":3,"order_by":1,"parent_id":12794,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":194393,"object_type":"structure","relational_id":12795,"identifier":"B","token":"3.2\/II\/B","url":"\/3.2\/II\/B\/","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":63888,"structure_id":12797,"section_number":"3.2-1805","catch_line":"Referenda","url":"\/3.2-1805\/","token":"3.2\/II\/B\/18\/2\/3.2-1805","metadata":false},{"id":72761,"structure_id":12797,"section_number":"3.2-1806","catch_line":"Management of referenda; Commissioner's duties; notice","url":"\/3.2-1806\/","token":"3.2\/II\/B\/18\/2\/3.2-1806","metadata":false},{"id":72477,"structure_id":12797,"section_number":"3.2-1807","catch_line":"Question to be printed on ballots","url":"\/3.2-1807\/","token":"3.2\/II\/B\/18\/2\/3.2-1807","metadata":false},{"id":74811,"structure_id":12797,"section_number":"3.2-1808","catch_line":"Persons eligible to vote","url":"\/3.2-1808\/","token":"3.2\/II\/B\/18\/2\/3.2-1808","metadata":false},{"id":77873,"structure_id":12797,"section_number":"3.2-1809","catch_line":"Referenda results; action of Governor","url":"\/3.2-1809\/","token":"3.2\/II\/B\/18\/2\/3.2-1809","metadata":false},{"id":53966,"structure_id":12797,"section_number":"3.2-1810","catch_line":"Virginia Potato Fund established","url":"\/3.2-1810\/","token":"3.2\/II\/B\/18\/2\/3.2-1810","metadata":false},{"id":79345,"structure_id":12797,"section_number":"3.2-1811","catch_line":"Collection and disposition of tax by handler; reports","url":"\/3.2-1811\/","token":"3.2\/II\/B\/18\/2\/3.2-1811","metadata":false},{"id":63252,"structure_id":12797,"section_number":"3.2-1812","catch_line":"Collection of delinquent tax; civil action","url":"\/3.2-1812\/","token":"3.2\/II\/B\/18\/2\/3.2-1812","metadata":false},{"id":57050,"structure_id":12797,"section_number":"3.2-1813","catch_line":"Records to be kept by handlers","url":"\/3.2-1813\/","token":"3.2\/II\/B\/18\/2\/3.2-1813","metadata":false},{"id":66953,"structure_id":12797,"section_number":"3.2-1814","catch_line":"Falsification of records; misdemeanor","url":"\/3.2-1814\/","token":"3.2\/II\/B\/18\/2\/3.2-1814","metadata":false},{"id":69725,"structure_id":12797,"section_number":"3.2-1815","catch_line":"Licenses","url":"\/3.2-1815\/","token":"3.2\/II\/B\/18\/2\/3.2-1815","metadata":false}],"previous_section":{"id":79345,"structure_id":12797,"section_number":"3.2-1811","catch_line":"Collection and disposition of tax by handler; reports","url":"\/3.2-1811\/","token":"3.2\/II\/B\/18\/2\/3.2-1811","metadata":false},"next_section":{"id":57050,"structure_id":12797,"section_number":"3.2-1813","catch_line":"Records to be kept by handlers","url":"\/3.2-1813\/","token":"3.2\/II\/B\/18\/2\/3.2-1813","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-1812\/","history_text":"

This law was first created in 1982. The record of its establishment is cataloged in chapter 126 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1982 \u201cActs\u201d aren\u2019t available online. It has been modified 2 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 2008, chapter 860<\/a>; in 2012, chapters 803<\/a> and 835<\/a>.<\/p>","references":[{"id":79008,"section_number":"3.2-1102","catch_line":"Collection of delinquent assessments; civil action","order_by":null,"url":"\/3.2-1102\/"}],"refers_to":[{"id":72336,"section_number":"58.1-1812","catch_line":"Assessment of omitted taxes by the Department of Taxation","order_by":null,"url":"\/58.1-1812\/"}],"permalink":{"id":194827,"object_type":"law","relational_id":63252,"identifier":"3.2-1812","token":"3.2\/II\/B\/18\/2\/3.2-1812","url":"\/3.2-1812\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-1812\/","token":"3.2\/II\/B\/18\/2\/3.2-1812","dublin_core":{"Title":"Collection of delinquent tax; civil action","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-1812","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The tax imposed under the provisions of this article and unpaid on the date when due shall bear interest at a rate determined in accordance with \u00a7 58.1-1812<\/a>, from and after the due date until paid. If any person defaults<\/span> in any payment of the tax or interest thereon, the amount shall be collected by a civil action<\/span> in the name of the Commonwealth at the relation of the Board<\/span> and the person adjudged in default<\/span> shall pay the costs of the proceeding. The Attorney General<\/span>, at the request of the Commissioner<\/span>, shall institute an appropriate action for the collection of the amount of any tax past due under this article, including interest thereon.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOLLECTION OF DELINQUENT TAX; CIVIL ACTION (\u00a7 3.2-1812)\n\nThe tax imposed under the provisions of this article and unpaid on the date when\ndue shall bear interest at a rate determined in accordance with \u00a7 58.1-1812,\nfrom and after the due date until paid. If any person defaults in any payment of\nthe tax or interest thereon, the amount shall be collected by a civil action in\nthe name of the Commonwealth at the relation of the Board and the person\nadjudged in default shall pay the costs of the proceeding. The Attorney General,\nat the request of the Commissioner, shall institute an appropriate action for\nthe collection of the amount of any tax past due under this article, including\ninterest thereon.\n\nHISTORY: 1982, c. 126, \u00a7 3.1-684.35; 2008, c. 860; 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}}