{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2814.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2814.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2814.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2814.html"}],"law_id":68391,"edition_id":1,"section_id":68391,"structure_id":14704,"section_number":"58.1-2814","catch_line":"Collection of unpaid bills for registration fees and franchise taxes by local treasurers","history":"Code 1950, \u00a7 58-464; 1984, c. 675.","full_text":"The Comptroller may deliver a copy of any past-due bill for a registration fee or franchise tax, plus penalties and interest, to the treasurer of any county or city in which the corporation may have any property belonging to it and such copy of such bill shall have the force and effect of an execution in favor of the Commonwealth. The treasurer may distrain or levy upon and sell any real or personal property of such corporation and shall pay the amount of the bill into the state treasury within ten days after he has collected the same. The compensation of such treasurer for collecting and paying into the treasury such bill shall be five percent of the aggregate of the bill, which compensation shall be added to the bill by the treasurer, collected by him from such corporation and paid into the state treasury and then repaid to the treasurer on warrant of the Comptroller.","order_by":null,"text":{"0":{"id":247659,"text":"The Comptroller may deliver a copy of any past-due bill for a registration fee or franchise tax, plus penalties and interest, to the treasurer of any county or city in which the corporation may have any property belonging to it and such copy of such bill shall have the force and effect of an execution in favor of the Commonwealth. The treasurer may distrain or levy upon and sell any real or personal property of such corporation and shall pay the amount of the bill into the state treasury within ten days after he has collected the same. The compensation of such treasurer for collecting and paying into the treasury such bill shall be five percent of the aggregate of the bill, which compensation shall be added to the bill by the treasurer, collected by him from such corporation and paid into the state treasury and then repaid to the treasurer on warrant of the Comptroller.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14704,"edition_id":1,"name":"Corporation Charter and Related Fees, and Franchise Taxes","identifier":"28","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:49:25","date_modified":"2026-06-26 03:49:25","permalink":{"id":256397,"object_type":"structure","relational_id":14704,"identifier":"28","token":"58.1\/II\/28","url":"\/58.1\/II\/28\/","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":75128,"structure_id":14704,"section_number":"58.1-2800","catch_line":"Repealed","url":"\/58.1-2800\/","token":"58.1\/II\/28\/58.1-2800","metadata":false},{"id":81952,"structure_id":14704,"section_number":"58.1-2801","catch_line":"Repealed","url":"\/58.1-2801\/","token":"58.1\/II\/28\/58.1-2801","metadata":false},{"id":56350,"structure_id":14704,"section_number":"58.1-2808","catch_line":"Repealed","url":"\/58.1-2808\/","token":"58.1\/II\/28\/58.1-2808","metadata":false},{"id":67216,"structure_id":14704,"section_number":"58.1-2812","catch_line":"Repealed","url":"\/58.1-2812\/","token":"58.1\/II\/28\/58.1-2812","metadata":false},{"id":84048,"structure_id":14704,"section_number":"58.1-2813","catch_line":"Repealed","url":"\/58.1-2813\/","token":"58.1\/II\/28\/58.1-2813","metadata":false},{"id":68391,"structure_id":14704,"section_number":"58.1-2814","catch_line":"Collection of unpaid bills for registration fees and franchise taxes by local treasurers","url":"\/58.1-2814\/","token":"58.1\/II\/28\/58.1-2814","metadata":false}],"previous_section":{"id":84048,"structure_id":14704,"section_number":"58.1-2813","catch_line":"Repealed","url":"\/58.1-2813\/","token":"58.1\/II\/28\/58.1-2813","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2814\/","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":[{"id":55960,"section_number":"13.1-1256","catch_line":"Collection by suit and of unpaid bills","order_by":null,"url":"\/13.1-1256\/"},{"id":77972,"section_number":"50-73.71","catch_line":"Collection by suit and of unpaid bills","order_by":null,"url":"\/50-73.71\/"},{"id":79382,"section_number":"58.1-2627.1","catch_line":"Taxation of pipeline companies","order_by":null,"url":"\/58.1-2627.1\/"}],"refers_to":false,"permalink":{"id":256419,"object_type":"law","relational_id":68391,"identifier":"58.1-2814","token":"58.1\/II\/28\/58.1-2814","url":"\/58.1-2814\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2814\/","token":"58.1\/II\/28\/58.1-2814","dublin_core":{"Title":"Collection of unpaid bills for registration fees and franchise taxes by local treasurers","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2814","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The Comptroller may deliver a copy of any past-due bill for a registration fee or franchise tax, plus penalties and interest, to the treasurer of any county or city in which the corporation may have any property belonging to it and such copy of such bill shall have the force and effect of an execution in favor of the Commonwealth. The treasurer may distrain or <span class=\"dictionary\">levy<\/span> upon and sell any real or personal property of such corporation and shall pay the amount of the bill into the state treasury within ten days after he has collected the same. The compensation of such treasurer for collecting and paying into the treasury such bill shall be five percent of the aggregate of the bill, which compensation shall be added to the bill by the treasurer, collected by him from such corporation and paid into the state treasury and then repaid to the treasurer on warrant of the Comptroller.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCOLLECTION OF UNPAID BILLS FOR REGISTRATION FEES AND FRANCHISE TAXES BY LOCAL\nTREASURERS (\u00a7 58.1-2814)\n\nThe Comptroller may deliver a copy of any past-due bill for a registration fee\nor franchise tax, plus penalties and interest, to the treasurer of any county or\ncity in which the corporation may have any property belonging to it and such\ncopy of such bill shall have the force and effect of an execution in favor of\nthe Commonwealth. The treasurer may distrain or levy upon and sell any real or\npersonal property of such corporation and shall pay the amount of the bill into\nthe state treasury within ten days after he has collected the same. The\ncompensation of such treasurer for collecting and paying into the treasury such\nbill shall be five percent of the aggregate of the bill, which compensation\nshall be added to the bill by the treasurer, collected by him from such\ncorporation and paid into the state treasury and then repaid to the treasurer on\nwarrant of the Comptroller.\n\nHISTORY: Code 1950, \u00a7 58-464; 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}}