Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-1801
Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting treasurer; collections
Official textlaw.lis.virginia.gov
A copy of the list of delinquent intangible personal property shall be transmitted by the treasurer to the Department of Taxation. Upon the receipt and auditing of the list, the Department of Taxation shall certify to the Comptroller the necessary information to enable him to give such treasurer proper credit therefor on his books, and such treasurer shall not receive any of such taxes thereafter, but the same shall be paid directly into the state treasury.
The Department of Taxation shall have power to collect such intangible personal property taxes by any process authorized for the collection of state taxes.
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Nearby sections (25 sections)
- 58.1-1738 · Administration of the tax
- 58.1-1739 · Forwarding of tax information to law-enforcement officials
- 58.1-1740 · Credits against tax
- 58.1-1741 · Disposition of revenues
- 58.1-1742 · Repealed
- 58.1-1743 · (For expiration date, see Acts 2020, cc. 1230 and 1275, and…
- 58.1-1744 · (For contingent expiration, see Acts 2020, cc. 1230 and…
- 58.1-1745 · Disposable plastic bag tax
- 58.1-1746 · Exemptions
- 58.1-1747 · Retailer discount
- 58.1-1748 · Administration
- 58.1-1800 · Local treasurer to receive state taxes; list of delinquent…
- 58.1-1801 · Delinquent lists involving state taxes to be transmitted to…
- 58.1-1802 · When delinquent state taxes charged off; notification and…
- 58.1-1802.1 · Period of limitations on collection; accrual of interest…
- 58.1-1802.2 · Delinquent returns; enforcement; when approval required
- 58.1-1803 · Department of Taxation may appoint collectors of delinquent…
- 58.1-1804 · Collection out of estate in hands of or debts due by third…
- 58.1-1805 · Memorandum of lien for collection of taxes; release of lien
- 58.1-1806 · Additional proceedings for the collection of taxes;…
- 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…
- 58.1-1812 · Assessment of omitted taxes by the Department of Taxation
- 58.1-1813 · Liability of corporate officer or employee, or member,…