                                 CODE OF VIRGINIA

ADDITIONAL PROCEEDINGS FOR THE COLLECTION OF TAXES; JURISDICTION AND VENUE (§
58.1-2022)

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 § 8.01-261. Such
proceedings shall be instituted and conducted in the name of the Commonwealth of
Virginia.

HISTORY: Code 1950, §§ 58-44, 58-1014, 58-1016; 1954, c. 333; 1977, c. 624;
1981, c. 421; 1984, c. 675.