{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2022.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2022.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2022.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2022.html"}],"law_id":57360,"edition_id":1,"section_id":57360,"structure_id":12927,"section_number":"58.1-2022","catch_line":"Additional proceedings for the collection of taxes; jurisdiction and venue","history":"Code 1950, \u00a7\u00a7 58-44, 58-1014, 58-1016; 1954, c. 333; 1977, c. 624; 1981, c. 421; 1984, c. 675.","full_text":"The payment of any state taxes and the filing of returns may, in addition to the remedies provided in this chapter be enforced by action at law, suit in equity or by attachment in the same manner, to the same extent and with the same rights of appeal as now exist or may hereafter be provided by law for the enforcement of demands between individuals. The venue for any such proceeding under this section shall be as specified in subdivision 13 a of \u00a7 8.01-261. Such proceedings shall be instituted and conducted in the name of the Commonwealth of Virginia.","order_by":null,"text":{"0":{"id":210239,"text":"The payment of any state taxes and the filing of returns may, in addition to the remedies provided in this chapter be enforced by action at law, suit in equity or by attachment in the same manner, to the same extent and with the same rights of appeal as now exist or may hereafter be provided by law for the enforcement of demands between individuals. The venue for any such proceeding under this section shall be as specified in subdivision 13 a of \u00a7 8.01-261. Such proceedings shall be instituted and conducted in the name of the Commonwealth of Virginia.","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}],"previous_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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2022\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1954, chapter 333; in 1977, chapter 624; in 1981, chapter 421; in 1984, chapter 675.<\/p>","references":[{"id":64152,"section_number":"58.1-2023","catch_line":"Judgment or decree; effect thereof; enforcement","order_by":null,"url":"\/58.1-2023\/"}],"refers_to":[{"id":63400,"section_number":"8.01-261","catch_line":"Category A or preferred venue","order_by":null,"url":"\/8.01-261\/"}],"permalink":{"id":255281,"object_type":"law","relational_id":57360,"identifier":"58.1-2022","token":"58.1\/II\/20\/2\/58.1-2022","url":"\/58.1-2022\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2022\/","token":"58.1\/II\/20\/2\/58.1-2022","dublin_core":{"Title":"Additional proceedings for the collection of taxes; jurisdiction and venue","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2022","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The payment of any state taxes and the filing of returns may, in addition to the remedies provided in this chapter be enforced by action at <span class=\"dictionary\">law<\/span>, suit in <span class=\"dictionary\">equity<\/span> or by <span class=\"dictionary\">attachment<\/span> in the same manner, to the same extent and with the same rights of <span class=\"dictionary\">appeal<\/span> as now exist or may hereafter be provided by <span class=\"dictionary\">law<\/span> for the enforcement of demands between individuals. The <span class=\"dictionary\">venue<\/span> for any such proceeding under this section shall be as specified in subdivision 13 a of \u00a7&nbsp;<a class=\"law\" title=\"Category A or preferred venue\" href=\"\/8.01-261\/\">8.01-261<\/a>. Such proceedings shall be instituted and conducted in the name of the Commonwealth of Virginia.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nADDITIONAL PROCEEDINGS FOR THE COLLECTION OF TAXES; JURISDICTION AND VENUE (\u00a7\n58.1-2022)\n\nThe payment of any state taxes and the filing of returns may, in addition to the\nremedies provided in this chapter be enforced by action at law, suit in equity\nor by attachment in the same manner, to the same extent and with the same rights\nof appeal as now exist or may hereafter be provided by law for the enforcement\nof demands between individuals. The venue for any such proceeding under this\nsection shall be as specified in subdivision 13 a of \u00a7 8.01-261. Such\nproceedings shall be instituted and conducted in the name of the Commonwealth of\nVirginia.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-44, 58-1014, 58-1016; 1954, c. 333; 1977, c. 624;\n1981, c. 421; 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}}