{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1804.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1804.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1804.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1804.html"}],"law_id":59206,"edition_id":1,"section_id":59206,"structure_id":15387,"section_number":"58.1-1804","catch_line":"Collection out of estate in hands of or debts due by third party","history":"Code 1950, \u00a7 58-1010; 1960, c. 573; 1983, c. 481; 1984, c. 675.","full_text":"The Tax Commissioner may apply in writing to any person indebted to or having in his hands estate of a taxpayer for payment of any taxes assessed under \u00a7 58.1-313 or \u00a7 58.1-631, or of any taxes more than thirty days delinquent, out of such debt or estate. Payment by such person of such taxes, penalties and interest, either in whole or in part, shall entitle him to a credit against such debt or estate. The taxes, penalties and interest shall constitute a lien on the debt or estate due the taxpayer from the time the application is received. For each application served, the person applied to shall be entitled to a fee of twenty dollars which shall constitute a charge or credit against the debt to or estate of the taxpayer.\n\t\tThe Tax Commissioner shall send a copy of the application to the taxpayer, with a notice informing him of the remedies provided in this chapter.\n\t\tIf the person applied to does not pay so much as ought to be recovered out of such debt or estate, the Tax Commissioner shall procure a summons directing such person to appear before the appropriate court, where the proper payment may be enforced. Any person so summoned shall have the same rights of removal and appeal as are applicable to disputes among individuals.","order_by":null,"text":{"0":{"id":217030,"text":"The Tax Commissioner may apply in writing to any person indebted to or having in his hands estate of a taxpayer for payment of any taxes assessed under \u00a7 58.1-313 or \u00a7 58.1-631, or of any taxes more than thirty days delinquent, out of such debt or estate. Payment by such person of such taxes, penalties and interest, either in whole or in part, shall entitle him to a credit against such debt or estate. The taxes, penalties and interest shall constitute a lien on the debt or estate due the taxpayer from the time the application is received. For each application served, the person applied to shall be entitled to a fee of twenty dollars which shall constitute a charge or credit against the debt to or estate of the taxpayer.\n\t\tThe Tax Commissioner shall send a copy of the application to the taxpayer, with a notice informing him of the remedies provided in this chapter.\n\t\tIf the person applied to does not pay so much as ought to be recovered out of such debt or estate, the Tax Commissioner shall procure a summons directing such person to appear before the appropriate court, where the proper payment may be enforced. Any person so summoned shall have the same rights of removal and appeal as are applicable to disputes among individuals.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15387,"edition_id":1,"name":"Collection of State Taxes","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":14259,"metadata":{},"date_created":"2026-06-26 03:54:33","date_modified":"2026-06-26 03:54:33","permalink":{"id":252959,"object_type":"structure","relational_id":15387,"identifier":"1","token":"58.1\/I\/18\/1","url":"\/58.1\/I\/18\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14259,"edition_id":1,"name":"Enforcement, Collection, Refund, Remedies and Review of State Taxes","identifier":"18","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:47:30","date_modified":"2026-06-26 03:47:30","permalink":{"id":252957,"object_type":"structure","relational_id":14259,"identifier":"18","token":"58.1\/I\/18","url":"\/58.1\/I\/18\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":82892,"structure_id":15387,"section_number":"58.1-1800","catch_line":"Local treasurer to receive state taxes; list of delinquent taxes","url":"\/58.1-1800\/","token":"58.1\/I\/18\/1\/58.1-1800","metadata":false},{"id":67158,"structure_id":15387,"section_number":"58.1-1801","catch_line":"Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting treasurer; collections","url":"\/58.1-1801\/","token":"58.1\/I\/18\/1\/58.1-1801","metadata":false},{"id":67873,"structure_id":15387,"section_number":"58.1-1802","catch_line":"When delinquent state taxes charged off; notification and record of charge-off","url":"\/58.1-1802\/","token":"58.1\/I\/18\/1\/58.1-1802","metadata":false},{"id":62733,"structure_id":15387,"section_number":"58.1-1802.1","catch_line":"Period of limitations on collection; accrual of interest and penalty","url":"\/58.1-1802.1\/","token":"58.1\/I\/18\/1\/58.1-1802.1","metadata":false},{"id":70471,"structure_id":15387,"section_number":"58.1-1802.2","catch_line":"Delinquent returns; enforcement; when approval required","url":"\/58.1-1802.2\/","token":"58.1\/I\/18\/1\/58.1-1802.2","metadata":false},{"id":58612,"structure_id":15387,"section_number":"58.1-1803","catch_line":"Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established","url":"\/58.1-1803\/","token":"58.1\/I\/18\/1\/58.1-1803","metadata":false},{"id":59206,"structure_id":15387,"section_number":"58.1-1804","catch_line":"Collection out of estate in hands of or debts due by third party","url":"\/58.1-1804\/","token":"58.1\/I\/18\/1\/58.1-1804","metadata":false},{"id":85092,"structure_id":15387,"section_number":"58.1-1805","catch_line":"Memorandum of lien for collection of taxes; release of lien","url":"\/58.1-1805\/","token":"58.1\/I\/18\/1\/58.1-1805","metadata":false},{"id":78311,"structure_id":15387,"section_number":"58.1-1806","catch_line":"Additional proceedings for the collection of taxes; jurisdiction and venue","url":"\/58.1-1806\/","token":"58.1\/I\/18\/1\/58.1-1806","metadata":false},{"id":68161,"structure_id":15387,"section_number":"58.1-1807","catch_line":"Judgment or decree; effect thereof; enforcement","url":"\/58.1-1807\/","token":"58.1\/I\/18\/1\/58.1-1807","metadata":false},{"id":79321,"structure_id":15387,"section_number":"58.1-1808","catch_line":"Collection in foreign jurisdiction","url":"\/58.1-1808\/","token":"58.1\/I\/18\/1\/58.1-1808","metadata":false},{"id":78554,"structure_id":15387,"section_number":"58.1-1809","catch_line":"Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lien","url":"\/58.1-1809\/","token":"58.1\/I\/18\/1\/58.1-1809","metadata":false},{"id":80097,"structure_id":15387,"section_number":"58.1-1810","catch_line":"Reserved","url":"\/58.1-1810\/","token":"58.1\/I\/18\/1\/58.1-1810","metadata":false},{"id":72336,"structure_id":15387,"section_number":"58.1-1812","catch_line":"Assessment of omitted taxes by the Department of Taxation","url":"\/58.1-1812\/","token":"58.1\/I\/18\/1\/58.1-1812","metadata":false},{"id":75652,"structure_id":15387,"section_number":"58.1-1813","catch_line":"Liability of corporate officer or employee, or member, manager or employee of partnership or limited liability company, for failure to pay tax, etc","url":"\/58.1-1813\/","token":"58.1\/I\/18\/1\/58.1-1813","metadata":false},{"id":85619,"structure_id":15387,"section_number":"58.1-1814","catch_line":"Criminal liability for failure to file returns or keep records","url":"\/58.1-1814\/","token":"58.1\/I\/18\/1\/58.1-1814","metadata":false},{"id":76244,"structure_id":15387,"section_number":"58.1-1815","catch_line":"Willful failure to collect and account for tax","url":"\/58.1-1815\/","token":"58.1\/I\/18\/1\/58.1-1815","metadata":false},{"id":65579,"structure_id":15387,"section_number":"58.1-1816","catch_line":"Conversion of trust taxes; penalty; limitation of prosecutions","url":"\/58.1-1816\/","token":"58.1\/I\/18\/1\/58.1-1816","metadata":false},{"id":85900,"structure_id":15387,"section_number":"58.1-1817","catch_line":"Installment agreements for the payment of taxes","url":"\/58.1-1817\/","token":"58.1\/I\/18\/1\/58.1-1817","metadata":false},{"id":78127,"structure_id":15387,"section_number":"58.1-1817.1","catch_line":"Waiver of tax penalties for small businesses","url":"\/58.1-1817.1\/","token":"58.1\/I\/18\/1\/58.1-1817.1","metadata":false},{"id":80680,"structure_id":15387,"section_number":"58.1-1818","catch_line":"Taxpayer problem resolution program; taxpayer assistance orders","url":"\/58.1-1818\/","token":"58.1\/I\/18\/1\/58.1-1818","metadata":false},{"id":77149,"structure_id":15387,"section_number":"58.1-1819","catch_line":"Reserved","url":"\/58.1-1819\/","token":"58.1\/I\/18\/1\/58.1-1819","metadata":false}],"previous_section":{"id":58612,"structure_id":15387,"section_number":"58.1-1803","catch_line":"Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established","url":"\/58.1-1803\/","token":"58.1\/I\/18\/1\/58.1-1803","metadata":false},"next_section":{"id":85092,"structure_id":15387,"section_number":"58.1-1805","catch_line":"Memorandum of lien for collection of taxes; release of lien","url":"\/58.1-1805\/","token":"58.1\/I\/18\/1\/58.1-1805","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1804\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1960, chapter 573; in 1983, chapter 481; in 1984, chapter 675.<\/p>","references":[{"id":81316,"section_number":"6.2-2304","catch_line":"Duty to deny access to safe deposit boxes under certain conditions","order_by":null,"url":"\/6.2-2304\/"}],"refers_to":[{"id":75424,"section_number":"58.1-313","catch_line":"Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of lien","order_by":null,"url":"\/58.1-313\/"},{"id":85024,"section_number":"58.1-631","catch_line":"Jeopardy assessment","order_by":null,"url":"\/58.1-631\/"}],"permalink":{"id":252985,"object_type":"law","relational_id":59206,"identifier":"58.1-1804","token":"58.1\/I\/18\/1\/58.1-1804","url":"\/58.1-1804\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1804\/","token":"58.1\/I\/18\/1\/58.1-1804","dublin_core":{"Title":"Collection out of estate in hands of or debts due by third party","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1804","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The <span class=\"dictionary\">Tax Commissioner<\/span> may apply in writing to any person indebted to or having in his hands estate of a <span class=\"dictionary\">taxpayer<\/span> for payment of any taxes assessed under \u00a7&nbsp;<a class=\"law\" title=\"Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of lien\" href=\"\/58.1-313\/\">58.1-313<\/a> or \u00a7&nbsp;<a class=\"law\" title=\"Jeopardy assessment\" href=\"\/58.1-631\/\">58.1-631<\/a>, or of any taxes more than thirty days delinquent, out of such debt or estate. Payment by such person of such taxes, penalties and interest, either in whole or in part, shall entitle him to a credit against such debt or estate. The taxes, penalties and interest shall constitute a <span class=\"dictionary\">lien<\/span> on the debt or estate due the <span class=\"dictionary\">taxpayer<\/span> from the time the application is received. For each application served, the person applied to shall be entitled to a fee of twenty dollars which shall constitute a charge or credit against the debt to or estate of the <span class=\"dictionary\">taxpayer<\/span>.\n\t\tThe <span class=\"dictionary\">Tax Commissioner<\/span> shall send a copy of the application to the <span class=\"dictionary\">taxpayer<\/span>, with a notice informing him of the remedies provided in this chapter.\n\t\tIf the person applied to does not pay so much as ought to be recovered out of such debt or estate, the <span class=\"dictionary\">Tax Commissioner<\/span> shall procure a <span class=\"dictionary\">summons<\/span> directing such person to appear before the appropriate <span class=\"dictionary\">court<\/span>, where the proper payment may be enforced. Any person so summoned shall have the same rights of removal and <span class=\"dictionary\">appeal<\/span> as are applicable to disputes among individuals.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCOLLECTION OUT OF ESTATE IN HANDS OF OR DEBTS DUE BY THIRD PARTY (\u00a7 58.1-1804)\n\nThe Tax Commissioner may apply in writing to any person indebted to or having in\nhis hands estate of a taxpayer for payment of any taxes assessed under \u00a7\n58.1-313 or \u00a7 58.1-631, or of any taxes more than thirty days delinquent, out\nof such debt or estate. Payment by such person of such taxes, penalties and\ninterest, either in whole or in part, shall entitle him to a credit against such\ndebt or estate. The taxes, penalties and interest shall constitute a lien on the\ndebt or estate due the taxpayer from the time the application is received. For\neach application served, the person applied to shall be entitled to a fee of\ntwenty dollars which shall constitute a charge or credit against the debt to or\nestate of the taxpayer.\n\t\tThe Tax Commissioner shall send a copy of the application to the taxpayer,\nwith a notice informing him of the remedies provided in this chapter.\n\t\tIf the person applied to does not pay so much as ought to be recovered out of\nsuch debt or estate, the Tax Commissioner shall procure a summons directing such\nperson to appear before the appropriate court, where the proper payment may be\nenforced. Any person so summoned shall have the same rights of removal and\nappeal as are applicable to disputes among individuals.\n\nHISTORY: Code 1950, \u00a7 58-1010; 1960, c. 573; 1983, c. 481; 1984, c. 675.","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}}