Code of Virginia

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Chapter 18.
Enforcement, Collection, Refund, Remedies and Review of State Taxes
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  • Article 1.
    Collection of State Taxes
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  • § 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
    § 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