Code of Virginia

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Code of Virginia
Title 58.1. Taxation
Chapter 0. General Provisions of Title 58.1
12/2/2022

§ 58.1-10. Collection of taxes accrued prior to repeal.

Any state or local tax heretofore or hereafter repealed shall be subject to all procedures for the collection of delinquent taxes or for the correction of erroneous assessment as may have been applicable to such tax immediately before such repeal.

Code 1950, § 58-27.3; 1971, Ex. Sess., c. 10; 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.