Code of Virginia

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Code of Virginia
Title 58.1. Taxation
10/29/2020

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
    § 58.1-1803
    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
    (Effective until January 1, 2021) Application to Tax Commissioner for correction
    § 58.1-1821
    (Effective January 1, 2021) 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
    (Effective until January 1, 2021) Application to court for correction of erroneous or improper assessments of state taxes generally
    § 58.1-1825
    (Effective January 1, 2021) 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