The Department may assess and collect any tax imposed by this chapter which has remained uncollected for thirty days. The Department, prior to collecting such tax, shall give notice to the clerk of court in whose office the tax was to be collected. The Department may then proceed to assess and collect the unpaid tax in the same manner and by the same methods used for the collection of any state tax administered by the Department.
Any local tax collected hereunder in conjunction with the collection of a state tax by the Department shall be deposited into the state treasury. The Comptroller shall, by warrant drawn on the Treasurer of Virginia, remit to the proper city or county any amounts due to such city or county.
Code 1950, § 58-65; 1978, c. 693; 1984, c. 675.
Structure Code of Virginia
Chapter 8 - State Recordation Tax
§ 58.1-801. Deeds generally; charter amendments
§ 58.1-802. Additional tax paid by grantor; collection
§ 58.1-802.3. Regional transportation improvement fee
§ 58.1-803. Deeds of trust or mortgages; maximum tax
§ 58.1-804. Construction loan deeds of trust or mortgages
§ 58.1-807. Contracts generally; leases
§ 58.1-808. Sales contracts for the sale of rolling stock or equipment
§ 58.1-809. When supplemental writings not taxable
§ 58.1-810. What other deeds not taxable
§ 58.1-811. (Contingent expiration date - see note) Exemptions
§ 58.1-811. (Contingent effective date - see note) Exemptions
§ 58.1-813. Collection of tax by Department
§ 58.1-814. City or county recordation tax
§ 58.1-816.1. Transportation Improvement Program Set-aside Fund