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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>67158</law_id><section_number>58.1-1801</section_number><catch_line>Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting treasurer; collections</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-3129</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="18">Enforcement, Collection, Refund, Remedies and Review of State Taxes</unit><unit label="article" level="4" order_by="1" identifier="1">Collection of State Taxes</unit></structure><text>
						<section><p>A copy of the list of delinquent intangible personal property shall be transmitted by the treasurer to the <span class="dictionary">Department</span> of Taxation. Upon the receipt and auditing of the list, the <span class="dictionary">Department</span> of Taxation shall certify to the Comptroller the necessary information to enable him to give such treasurer proper credit therefor on his books, and such treasurer shall not receive any of such taxes thereafter, but the same shall be paid directly into the state treasury.
		The <span class="dictionary">Department</span> of Taxation shall have power to collect such intangible personal property taxes by any process authorized for the collection of state taxes.</p></section></text><history>Code 1950, &#xA7; 58-988; 1950, p. 945; 1971, Ex. Sess., c. 12; 1984, c. 675.</history><metadata></metadata></law>
