Collection of State Taxes | Midpage

Collections
Code of Virginia

Article 1

Collection of State Taxes

58.1-1800Local treasurer to receive state taxes; list of delinquent taxes 58.1-1801Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting treasurer; collections 58.1-1802When delinquent state taxes charged off; notification and record of charge-off 58.1-1802.1Period of limitations on collection; accrual of interest and penalty 58.1-1802.2Delinquent returns; enforcement; when approval required 58.1-1803Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established 58.1-1804Collection out of estate in hands of or debts due by third party 58.1-1805Memorandum of lien for collection of taxes; release of lien 58.1-1806Additional proceedings for the collection of taxes; jurisdiction and venue 58.1-1807Judgment or decree; effect thereof; enforcement 58.1-1808Collection in foreign jurisdiction 58.1-1809Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lien 58.1-1810, 58.1-1811Reserved 58.1-1812Assessment of omitted taxes by the Department of Taxation 58.1-1813Liability of corporate officer or employee, or member, manager or employee of partnership or limited liability company, for failure to pay tax, etc 58.1-1814Criminal liability for failure to file returns or keep records 58.1-1815Willful failure to collect and account for tax 58.1-1816Conversion of trust taxes; penalty; limitation of prosecutions 58.1-1817Installment agreements for the payment of taxes 58.1-1817.1Waiver of tax penalties for small businesses 58.1-1818Taxpayer problem resolution program; taxpayer assistance orders 58.1-1819Reserved