{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1808.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1808.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1808.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1808.html"}],"law_id":79321,"edition_id":1,"section_id":79321,"structure_id":15387,"section_number":"58.1-1808","catch_line":"Collection in foreign jurisdiction","history":"Code 1950, \u00a7 58-1018; 1984, c. 675.","full_text":"When after the rendition of such a judgment or decree against a defendant it seems to the attorney having charge thereof that there may not be found within the Commonwealth sufficient property of the defendant out of which the same may be enforced, but that the same could be enforced in some other jurisdiction, he shall, with the concurrence of the Attorney General, institute in such foreign jurisdiction appropriate proceedings to enforce therein the payment of such judgment.","order_by":null,"text":{"0":{"id":283982,"text":"When after the rendition of such a judgment or decree against a defendant it seems to the attorney having charge thereof that there may not be found within the Commonwealth sufficient property of the defendant out of which the same may be enforced, but that the same could be enforced in some other jurisdiction, he shall, with the concurrence of the Attorney General, institute in such foreign jurisdiction appropriate proceedings to enforce therein the payment of such judgment.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1808\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":253001,"object_type":"law","relational_id":79321,"identifier":"58.1-1808","token":"58.1\/I\/18\/1\/58.1-1808","url":"\/58.1-1808\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1808\/","token":"58.1\/I\/18\/1\/58.1-1808","dublin_core":{"Title":"Collection in foreign jurisdiction","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1808","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>When after the rendition of such a <span class=\"dictionary\">judgment<\/span> or <span class=\"dictionary\">decree<\/span> against a <span class=\"dictionary\">defendant<\/span> it seems to the attorney having charge thereof that there may not be found within the Commonwealth sufficient property of the <span class=\"dictionary\">defendant<\/span> out of which the same may be enforced, but that the same could be enforced in some other <span class=\"dictionary\">jurisdiction<\/span>, he shall, with the concurrence of the <span class=\"dictionary\">Attorney General<\/span>, institute in such foreign <span class=\"dictionary\">jurisdiction<\/span> appropriate proceedings to enforce therein the payment of such <span class=\"dictionary\">judgment<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCOLLECTION IN FOREIGN JURISDICTION (\u00a7 58.1-1808)\n\nWhen after the rendition of such a judgment or decree against a defendant it\nseems to the attorney having charge thereof that there may not be found within\nthe Commonwealth sufficient property of the defendant out of which the same may\nbe enforced, but that the same could be enforced in some other jurisdiction, he\nshall, with the concurrence of the Attorney General, institute in such foreign\njurisdiction appropriate proceedings to enforce therein the payment of such\njudgment.\n\nHISTORY: Code 1950, \u00a7 58-1018; 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}}