                                 CODE OF VIRGINIA

DUTIES OF COUNTY AND CITY TREASURER IN COLLECTING TAX (§ 58.1-353)

Each county and city treasurer shall proceed promptly to collect all individual
and fiduciary income taxes for the taxable year that have been assessed by the
commissioner of the revenue and remain unpaid after the time fixed by law for
payment and shall continue his efforts so to collect until the close of the then
current calendar year. The collection of such taxes shall be enforced by legal
process, as provided in § 58.1-3919, and all remedies available to the
treasurer for the collection of other taxes shall apply to the collection of
individual and fiduciary income taxes. Forms of necessary tax bills and receipts
shall be prescribed by the Department.
		Within thirty-one days after the close of such calendar year, the treasurer
shall transmit to the Department in such form as the Department may prescribe
such information and data as may be required by such Department with respect to
all assessments made by the commissioner of the revenue during such calendar
year as the treasurer was unable to collect. The Department, upon receiving and
examining the same, shall certify to the Comptroller the necessary information
to enable the Comptroller to give such treasurer proper credit on the
Comptroller&#8217;s books for all unpaid items, and such treasurer shall not
receive any of such taxes after he has transmitted such information and data to
the Department, but the same shall be paid directly into the state treasury.

HISTORY: Code 1950, § 58-151.077; 1971, Ex. Sess., c. 171; 1977, c. 396; 1984,
c. 675; 1986, c. 267.