Article 1 Collection of State Taxes
This article is comprised of the following sections:
- §58.1-1800 Local treasurer to receive state taxes; list of delinquent taxes
- §58.1-1801 Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting treasurer; collections
- §58.1-1802 When delinquent state taxes charged off; notification and record of charge-off
- §58.1-1802.1 Period of limitations on collection; accrual of interest and penalty
- §58.1-1802.2 Delinquent returns; enforcement; when approval required
- §58.1-1803 Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established
- §58.1-1804 Collection out of estate in hands of or debts due by third party
- §58.1-1805 Memorandum of lien for collection of taxes; release of lien
- §58.1-1806 Additional proceedings for the collection of taxes; jurisdiction and venue
- §58.1-1807 Judgment or decree; effect thereof; enforcement
- §58.1-1808 Collection in foreign jurisdiction
- §58.1-1809 Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lien
- §58.1-1810 Reserved
- §58.1-1812 Assessment of omitted taxes by the Department of Taxation
- §58.1-1813 Liability of corporate officer or employee, or member, manager or employee of partnership or limited liability company, for failure to pay tax, etc
- §58.1-1814 Criminal liability for failure to file returns or keep records
- §58.1-1815 Willful failure to collect and account for tax
- §58.1-1816 Conversion of trust taxes; penalty; limitation of prosecutions
- §58.1-1817 Installment agreements for the payment of taxes
- §58.1-1817.1 Waiver of tax penalties for small businesses
- §58.1-1818 Taxpayer problem resolution program; taxpayer assistance orders
- §58.1-1819 Reserved