{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2020.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2020.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2020.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2020.html"}],"law_id":71734,"edition_id":1,"section_id":71734,"structure_id":12927,"section_number":"58.1-2020","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":"Any state officer charged with the duty of collecting taxes may apply in writing to any person indebted to or having in his hands estate of a taxpayer for payment 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 collecting officer 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 collecting officer 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":258435,"text":"Any state officer charged with the duty of collecting taxes may apply in writing to any person indebted to or having in his hands estate of a taxpayer for payment 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 collecting officer 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 collecting officer 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":12927,"edition_id":1,"name":"Collections and Refunds","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":12926,"metadata":{},"date_created":"2026-06-26 03:44:02","date_modified":"2026-06-26 03:44:02","permalink":{"id":255271,"object_type":"structure","relational_id":12927,"identifier":"2","token":"58.1\/II\/20\/2","url":"\/58.1\/II\/20\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12926,"edition_id":1,"name":"General Provisions","identifier":"20","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:44:02","date_modified":"2026-06-26 03:44:02","permalink":{"id":255263,"object_type":"structure","relational_id":12926,"identifier":"20","token":"58.1\/II\/20","url":"\/58.1\/II\/20\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","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":71734,"structure_id":12927,"section_number":"58.1-2020","catch_line":"Collection out of estate in hands of or debts due by third party","url":"\/58.1-2020\/","token":"58.1\/II\/20\/2\/58.1-2020","metadata":false},{"id":70508,"structure_id":12927,"section_number":"58.1-2021","catch_line":"Memorandum of lien for collection of taxes","url":"\/58.1-2021\/","token":"58.1\/II\/20\/2\/58.1-2021","metadata":false},{"id":57360,"structure_id":12927,"section_number":"58.1-2022","catch_line":"Additional proceedings for the collection of taxes; jurisdiction and venue","url":"\/58.1-2022\/","token":"58.1\/II\/20\/2\/58.1-2022","metadata":false},{"id":64152,"structure_id":12927,"section_number":"58.1-2023","catch_line":"Judgment or decree; effect thereof; enforcement","url":"\/58.1-2023\/","token":"58.1\/II\/20\/2\/58.1-2023","metadata":false},{"id":62053,"structure_id":12927,"section_number":"58.1-2024","catch_line":"Collection in foreign jurisdiction","url":"\/58.1-2024\/","token":"58.1\/II\/20\/2\/58.1-2024","metadata":false},{"id":54033,"structure_id":12927,"section_number":"58.1-2025","catch_line":"Omitted taxes","url":"\/58.1-2025\/","token":"58.1\/II\/20\/2\/58.1-2025","metadata":false},{"id":67044,"structure_id":12927,"section_number":"58.1-2026","catch_line":"Reserved","url":"\/58.1-2026\/","token":"58.1\/II\/20\/2\/58.1-2026","metadata":false},{"id":80779,"structure_id":12927,"section_number":"58.1-2030","catch_line":"Petition for correction of taxes, etc., assessed by State Corporation Commission","url":"\/58.1-2030\/","token":"58.1\/II\/20\/2\/58.1-2030","metadata":false},{"id":72534,"structure_id":12927,"section_number":"58.1-2031","catch_line":"Hearing; notice","url":"\/58.1-2031\/","token":"58.1\/II\/20\/2\/58.1-2031","metadata":false},{"id":75153,"structure_id":12927,"section_number":"58.1-2032","catch_line":"Determination by State Corporation Commission","url":"\/58.1-2032\/","token":"58.1\/II\/20\/2\/58.1-2032","metadata":false},{"id":61578,"structure_id":12927,"section_number":"58.1-2033","catch_line":"Appeal","url":"\/58.1-2033\/","token":"58.1\/II\/20\/2\/58.1-2033","metadata":false},{"id":67533,"structure_id":12927,"section_number":"58.1-2034","catch_line":"Correction of other erroneous assessments made by the State Corporation Commission","url":"\/58.1-2034\/","token":"58.1\/II\/20\/2\/58.1-2034","metadata":false},{"id":59035,"structure_id":12927,"section_number":"58.1-2035","catch_line":"Correction of mere clerical errors","url":"\/58.1-2035\/","token":"58.1\/II\/20\/2\/58.1-2035","metadata":false}],"next_section":{"id":70508,"structure_id":12927,"section_number":"58.1-2021","catch_line":"Memorandum of lien for collection of taxes","url":"\/58.1-2021\/","token":"58.1\/II\/20\/2\/58.1-2021","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2020\/","history_text":"

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":false,"permalink":{"id":255273,"object_type":"law","relational_id":71734,"identifier":"58.1-2020","token":"58.1\/II\/20\/2\/58.1-2020","url":"\/58.1-2020\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2020\/","token":"58.1\/II\/20\/2\/58.1-2020","dublin_core":{"Title":"Collection out of estate in hands of or debts due by third party","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2020","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any state officer charged with the duty of collecting taxes may apply in writing to any person indebted to or having in his hands estate of a taxpayer<\/span> for payment 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<\/span> on the debt or estate due the 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 taxpayer<\/span>.\n\t\tThe collecting officer shall send a copy of the application to the 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 collecting officer shall procure a summons<\/span> directing such person to appear before the appropriate court<\/span>, where the proper payment may be enforced. Any person so summoned shall have the same rights of removal and 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 58.1-2020)\n\nAny state officer charged with the duty of collecting taxes may apply in writing\nto any person indebted to or having in his hands estate of a taxpayer for\npayment of any taxes more than thirty days delinquent, out of such debt or\nestate. Payment by such person of such taxes, penalties and interest, either in\nwhole or in part, shall entitle him to a credit against such debt or estate. The\ntaxes, penalties and interest shall constitute a lien on the debt or estate due\nthe taxpayer from the time the application is received. For each application\nserved, the person applied to shall be entitled to a fee of twenty dollars which\nshall constitute a charge or credit against the debt to or estate of the\ntaxpayer.\n\t\tThe collecting officer 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 collecting officer shall procure a summons directing\nsuch person to appear before the appropriate court, where the proper payment may\nbe enforced. 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}}