                                 CODE OF VIRGINIA

COLLECTION OUT OF ESTATE IN HANDS OF OR DEBTS DUE BY THIRD PARTY (§ 58.1-2020)

Any state officer charged with the duty of collecting taxes may apply in writing
to any person indebted to or having in his hands estate of a taxpayer for
payment of any taxes more than thirty days delinquent, out of such debt or
estate. Payment by such person of such taxes, penalties and interest, either in
whole or in part, shall entitle him to a credit against such debt or estate. The
taxes, penalties and interest shall constitute a lien on the debt or estate due
the taxpayer from the time the application is received. For each application
served, the person applied to shall be entitled to a fee of twenty dollars which
shall constitute a charge or credit against the debt to or estate of the
taxpayer.
		The collecting officer shall send a copy of the application to the taxpayer,
with a notice informing him of the remedies provided in this chapter.
		If the person applied to does not pay so much as ought to be recovered out of
such debt or estate, the collecting officer shall procure a summons directing
such person to appear before the appropriate court, where the proper payment may
be enforced. Any person so summoned shall have the same rights of removal and
appeal as are applicable to disputes among individuals.

HISTORY: Code 1950, § 58-1010; 1960, c. 573; 1983, c. 481; 1984, c. 675.