                                 CODE OF VIRGINIA

COLLECTION OF DELINQUENT TAXES (§ 2.2-808)

Whenever, by any section of this Code, the Comptroller is required or is
authorized to collect any delinquent taxes, he shall refer the matter to the Tax
Commissioner, who shall at once proceed to collect the same and may employ such
legal process as may be necessary for that purpose. When so collected the Tax
Commissioner shall pay the same into the state treasury.

HISTORY: Code 1950, § 2-167.1; 1966, c. 677, § 2.1-200; 2001, c. 844.