Code of Virginia

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Code of Virginia
Title 58.1. Taxation
Chapter 28. Corporation Charter and Related Fees, and Franchise Taxes

§ 58.1-2814. Collection of unpaid bills for registration fees and franchise taxes by local treasurers.

The Comptroller may deliver a copy of any past-due bill for a registration fee or franchise tax, plus penalties and interest, to the treasurer of any county or city in which the corporation may have any property belonging to it and such copy of such bill shall have the force and effect of an execution in favor of the Commonwealth. The treasurer may distrain or levy upon and sell any real or personal property of such corporation and shall pay the amount of the bill into the state treasury within ten days after he has collected the same. The compensation of such treasurer for collecting and paying into the treasury such bill shall be five percent of the aggregate of the bill, which compensation shall be added to the bill by the treasurer, collected by him from such corporation and paid into the state treasury and then repaid to the treasurer on warrant of the Comptroller.

Code 1950, § 58-464; 1984, c. 675.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.