                                 CODE OF VIRGINIA

DELINQUENT LISTS INVOLVING STATE TAXES TO BE TRANSMITTED TO THE DEPARTMENT OF
TAXATION; CREDITING TREASURER; COLLECTIONS (§ 58.1-1801)

A copy of the list of delinquent intangible personal property shall be
transmitted by the treasurer to the Department of Taxation. Upon the receipt and
auditing of the list, the Department 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 Department of Taxation shall have power to collect such intangible
personal property taxes by any process authorized for the collection of state
taxes.

HISTORY: Code 1950, § 58-988; 1950, p. 945; 1971, Ex. Sess., c. 12; 1984, c.
675.