{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-353.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-353.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-353.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-353.html"}],"law_id":70299,"edition_id":1,"section_id":70299,"structure_id":14178,"section_number":"58.1-353","catch_line":"Duties of county and city treasurer in collecting tax","history":"Code 1950, \u00a7 58-151.077; 1971, Ex. Sess., c. 171; 1977, c. 396; 1984, c. 675; 1986, c. 267.","full_text":"Each county and city treasurer shall proceed promptly to collect all individual and fiduciary income taxes for the taxable year that have been assessed by the commissioner of the revenue and remain unpaid after the time fixed by law for payment and shall continue his efforts so to collect until the close of the then current calendar year. The collection of such taxes shall be enforced by legal process, as provided in \u00a7 58.1-3919, and all remedies available to the treasurer for the collection of other taxes shall apply to the collection of individual and fiduciary income taxes. Forms of necessary tax bills and receipts shall be prescribed by the Department.\n\t\tWithin thirty-one days after the close of such calendar year, the treasurer shall transmit to the Department in such form as the Department may prescribe such information and data as may be required by such Department with respect to all assessments made by the commissioner of the revenue during such calendar year as the treasurer was unable to collect. The Department, upon receiving and examining the same, shall certify to the Comptroller the necessary information to enable the Comptroller to give such treasurer proper credit on the Comptroller’s books for all unpaid items, and such treasurer shall not receive any of such taxes after he has transmitted such information and data to the Department, but the same shall be paid directly into the state treasury.","order_by":null,"text":{"0":{"id":253813,"text":"Each county and city treasurer shall proceed promptly to collect all individual and fiduciary income taxes for the taxable year that have been assessed by the commissioner of the revenue and remain unpaid after the time fixed by law for payment and shall continue his efforts so to collect until the close of the then current calendar year. The collection of such taxes shall be enforced by legal process, as provided in \u00a7 58.1-3919, and all remedies available to the treasurer for the collection of other taxes shall apply to the collection of individual and fiduciary income taxes. Forms of necessary tax bills and receipts shall be prescribed by the Department.\n\t\tWithin thirty-one days after the close of such calendar year, the treasurer shall transmit to the Department in such form as the Department may prescribe such information and data as may be required by such Department with respect to all assessments made by the commissioner of the revenue during such calendar year as the treasurer was unable to collect. The Department, upon receiving and examining the same, shall certify to the Comptroller the necessary information to enable the Comptroller to give such treasurer proper credit on the Comptroller’s books for all unpaid items, and such treasurer shall not receive any of such taxes after he has transmitted such information and data to the Department, but the same shall be paid directly into the state treasury.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14178,"edition_id":1,"name":"Accounting, Returns, Procedures for Individuals","identifier":"4","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:47:09","date_modified":"2026-06-26 03:47:09","permalink":{"id":254259,"object_type":"structure","relational_id":14178,"identifier":"4","token":"58.1\/I\/3\/4","url":"\/58.1\/I\/3\/4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","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":75406,"structure_id":14178,"section_number":"58.1-340","catch_line":"Accounting","url":"\/58.1-340\/","token":"58.1\/I\/3\/4\/58.1-340","metadata":false},{"id":68211,"structure_id":14178,"section_number":"58.1-341","catch_line":"Returns of individuals","url":"\/58.1-341\/","token":"58.1\/I\/3\/4\/58.1-341","metadata":false},{"id":62449,"structure_id":14178,"section_number":"58.1-341.1","catch_line":"Returns of individuals; 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how kept","url":"\/58.1-354\/","token":"58.1\/I\/3\/4\/58.1-354","metadata":false},{"id":65733,"structure_id":14178,"section_number":"58.1-355","catch_line":"Income taxes of members of armed services on death","url":"\/58.1-355\/","token":"58.1\/I\/3\/4\/58.1-355","metadata":false},{"id":64802,"structure_id":14178,"section_number":"58.1-356","catch_line":"Reporting of payments by third-party settlement organizations","url":"\/58.1-356\/","token":"58.1\/I\/3\/4\/58.1-356","metadata":false}],"previous_section":{"id":69437,"structure_id":14178,"section_number":"58.1-352","catch_line":"Memorandum assessments","url":"\/58.1-352\/","token":"58.1\/I\/3\/4\/58.1-352","metadata":false},"next_section":{"id":78012,"structure_id":14178,"section_number":"58.1-354","catch_line":"Separate individual income assessment sheets or forms; how kept","url":"\/58.1-354\/","token":"58.1\/I\/3\/4\/58.1-354","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-353\/","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 1977, chapter 396; in 1984, chapter 675; in 1986, chapter 267.<\/p>","references":false,"refers_to":[{"id":63687,"section_number":"58.1-3919","catch_line":"Collection of taxes or other charges not paid when due; distress for same","order_by":null,"url":"\/58.1-3919\/"}],"permalink":{"id":254381,"object_type":"law","relational_id":70299,"identifier":"58.1-353","token":"58.1\/I\/3\/4\/58.1-353","url":"\/58.1-353\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-353\/","token":"58.1\/I\/3\/4\/58.1-353","dublin_core":{"Title":"Duties of county and city treasurer in collecting tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-353","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Each county and city treasurer shall proceed promptly to collect all individual<\/span> and fiduciary income taxes for the taxable year that have been assessed by the commissioner of the revenue and remain unpaid after the time fixed by law<\/span> for payment and shall continue his efforts so to collect until the close of the then current calendar year. The collection of such taxes shall be enforced by legal process, as provided in \u00a7 58.1-3919<\/a>, and all remedies available to the treasurer for the collection of other taxes shall apply to the collection of individual<\/span> and fiduciary income taxes. Forms of necessary tax bills and receipts shall be prescribed by the Department<\/span>.\n\t\tWithin thirty-one days after the close of such calendar year, the treasurer shall transmit to the Department<\/span> in such form as the Department<\/span> may prescribe such information and data as may be required by such Department<\/span> with respect to all assessments made by the commissioner of the revenue during such calendar year as the treasurer was unable to collect. The Department<\/span>, upon receiving and examining the same, shall certify to the Comptroller the necessary information to enable the Comptroller to give such treasurer proper credit on the Comptroller’s books for all unpaid items, and such treasurer shall not receive any of such taxes after he has transmitted such information and data to the Department<\/span>, but the same shall be paid directly into the state treasury.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDUTIES OF COUNTY AND CITY TREASURER IN COLLECTING TAX (\u00a7 58.1-353)\n\nEach county and city treasurer shall proceed promptly to collect all individual\nand fiduciary income taxes for the taxable year that have been assessed by the\ncommissioner of the revenue and remain unpaid after the time fixed by law for\npayment and shall continue his efforts so to collect until the close of the then\ncurrent calendar year. The collection of such taxes shall be enforced by legal\nprocess, as provided in \u00a7 58.1-3919, and all remedies available to the\ntreasurer for the collection of other taxes shall apply to the collection of\nindividual and fiduciary income taxes. Forms of necessary tax bills and receipts\nshall be prescribed by the Department.\n\t\tWithin thirty-one days after the close of such calendar year, the treasurer\nshall transmit to the Department in such form as the Department may prescribe\nsuch information and data as may be required by such Department with respect to\nall assessments made by the commissioner of the revenue during such calendar\nyear as the treasurer was unable to collect. The Department, upon receiving and\nexamining the same, shall certify to the Comptroller the necessary information\nto enable the Comptroller to give such treasurer proper credit on the\nComptroller’s books for all unpaid items, and such treasurer shall not\nreceive any of such taxes after he has transmitted such information and data to\nthe Department, but the same shall be paid directly into the state treasury.\n\nHISTORY: Code 1950, \u00a7 58-151.077; 1971, Ex. Sess., c. 171; 1977, c. 396; 1984,\nc. 675; 1986, c. 267.","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}}