                                 CODE OF VIRGINIA

COLLECTION OF TAX BY DEPARTMENT (§ 58.1-813)

The Department may assess and collect any tax imposed by this chapter which has
remained uncollected for thirty days. The Department, prior to collecting such
tax, shall give notice to the clerk of court in whose office the tax was to be
collected. The Department may then proceed to assess and collect the unpaid tax
in the same manner and by the same methods used for the collection of any state
tax administered by the Department.
		Any local tax collected hereunder in conjunction with the collection of a
state tax by the Department shall be deposited into the state treasury. The
Comptroller shall, by warrant drawn on the Treasurer of Virginia, remit to the
proper city or county any amounts due to such city or county.

HISTORY: Code 1950, § 58-65; 1978, c. 693; 1984, c. 675.