The payment of any state taxes and the filing of returns may, in addition to the remedies provided in this chapter be enforced by action at law, suit in equity or by attachment in the same manner, to the same extent and with the same rights of appeal as now exist or may hereafter be provided by law for the enforcement of demands between individuals. The venue for any such proceeding under this section shall be as specified in subdivision 13 a of § 8.01-261. Such proceedings shall be instituted and conducted in the name of the Commonwealth of Virginia.
Code 1950, §§ 58-44, 58-1014, 58-1016; 1954, c. 333; 1977, c. 624; 1981, c. 421; 1984, c. 675.
Structure Code of Virginia
Chapter 20 - General Provisions
§ 58.1-2020. Collection out of estate in hands of or debts due by third party
§ 58.1-2021. Memorandum of lien for collection of taxes
§ 58.1-2022. Additional proceedings for the collection of taxes; jurisdiction and venue
§ 58.1-2023. Judgment or decree; effect thereof; enforcement
§ 58.1-2024. Collection in foreign jurisdiction
§ 58.1-2030. Petition for correction of taxes, etc., assessed by State Corporation Commission
§ 58.1-2032. Determination by State Corporation Commission
§ 58.1-2034. Correction of other erroneous assessments made by the State Corporation Commission