Chapter 18. Enforcement, Collection, Refund, Remedies and Review of State TaxesRead Chapter
- Article 1. Collection of State TaxesRead all
- § 58.1-1800
- Local treasurer to receive state taxes; list of delinquent taxes
- § 58.1-1801
- Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting treasurer; collections
- § 58.1-1802
- When delinquent state taxes charged off; notification and record of charge-off
- § 58.1-1802.1
- Period of limitations on collection; accrual of interest and penalty
- § 58.1-1802.2
- Delinquent returns; enforcement; when approval required
- § 58.1-1803
- Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established
- § 58.1-1804
- Collection out of estate in hands of or debts due by third party
- § 58.1-1805
- Memorandum of lien for collection of taxes; release of lien
- § 58.1-1806
- Additional proceedings for the collection of taxes; jurisdiction and venue
- § 58.1-1807
- Judgment or decree; effect thereof; enforcement
- § 58.1-1808
- Collection in foreign jurisdiction
- § 58.1-1809
- Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lien
- § 58.1-1810
- Reserved
- § 58.1-1812
- Assessment of omitted taxes by the Department of Taxation
- § 58.1-1813
- Liability of corporate officer or employee, or member, manager or employee of partnership or limited liability company, for failure to pay tax, etc.
- § 58.1-1814
- Criminal liability for failure to file returns or keep records
- § 58.1-1815
- Willful failure to collect and account for tax
- § 58.1-1816
- Conversion of trust taxes; penalty; limitation of prosecutions
- § 58.1-1817
- Installment agreements for the payment of taxes
- § 58.1-1817.1
- Waiver of tax penalties for small businesses
- § 58.1-1818
- Taxpayer problem resolution program; taxpayer assistance orders
- § 58.1-1819
- Reserved
- Article 2. Corrections of Erroneous Assessments; RefundsRead all
- § 58.1-1820
- Definitions
- § 58.1-1821
- Application to Tax Commissioner for correction
- § 58.1-1822
- Action of Tax Commissioner on application for correction
- § 58.1-1823
- Reassessment and refund upon the filing of amended return or the payment of an assessment
- § 58.1-1824
- Protective claim for refund
- § 58.1-1825
- Application to court for correction of erroneous or improper assessments of state taxes generally
- § 58.1-1826
- Action of court
- § 58.1-1827
- Correction of double assessments
- § 58.1-1828
- Appeal
- § 58.1-1829
- Costs in proceedings under §§ 58.1-1825 through 58.1-1828
- § 58.1-1830
- Effect of order
- § 58.1-1831
- No injunctions against assessment or collection of taxes
- § 58.1-1832
- Chapter includes taxes, levies, penalties and interest
- § 58.1-1833
- Interest on overpayments or improper collection
- § 58.1-1834
- Taxpayer meetings; representation; recording meetings
- § 58.1-1835
- Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Department
- § 58.1-1836
- Reserved
- Article 3. Virginia Tax Amnesty ProgramRead all
- § 58.1-1840
- Repealed
- § 58.1-1840.1
- Repealed
- § 58.1-1840.2
- Virginia Tax Amnesty Program
- Article 4. Virginia Taxpayer Bill of RightsRead all
- § 58.1-1845
- Virginia Taxpayer Bill of Rights
