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§ 58.1-1800. Local treasurer to receive state taxes; list of delinquent taxes - The treasurer of each county and city shall receive the...
§ 58.1-1801. Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting treasurer; collections - A copy of the list of delinquent intangible personal property...
§ 58.1-1802. When delinquent state taxes charged off; notification and record of charge-off - The Comptroller and the Department of Taxation shall keep delinquent...
§ 58.1-1802.1. Period of limitations on collection; accrual of interest and penalty - A. Where the assessment of any tax imposed by this...
§ 58.1-1802.2. Delinquent returns; enforcement; when approval required - A. For purposes of this section, "willfully" means voluntarily, knowingly,...
§ 58.1-1803. Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established - A. The Department of Taxation may appoint a collector in...
§ 58.1-1804. Collection out of estate in hands of or debts due by third party - The Tax Commissioner may apply in writing to any person...
§ 58.1-1805. Memorandum of lien for collection of taxes; release of lien - A. If any taxes or fees, including penalties and interest,...
§ 58.1-1806. Additional proceedings for the collection of taxes; jurisdiction and venue - The payment of any state taxes and the filing of...
§ 58.1-1807. Judgment or decree; effect thereof; enforcement - In any proceeding under § 58.1-1806 the court shall have...
§ 58.1-1808. Collection in foreign jurisdiction - When after the rendition of such a judgment or decree...
§ 58.1-1809. Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lien - Any court having jurisdiction over a creditor's bill, partition suit,...
§ 58.1-1810. Reserved - Reserved.
§ 58.1-1812. Assessment of omitted taxes by the Department of Taxation - A. If the Tax Commissioner ascertains that any person has...
§ 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. - A. Any corporate, partnership or limited liability officer who willfully...
§ 58.1-1814. Criminal liability for failure to file returns or keep records - A. Any corporate or partnership officer, as defined in §...
§ 58.1-1815. Willful failure to collect and account for tax - Any corporate or partnership officer as defined in § 58.1-1813,...
§ 58.1-1816. Conversion of trust taxes; penalty; limitation of prosecutions - Any corporate or partnership officer as defined in § 58.1-1813,...
§ 58.1-1817. Installment agreements for the payment of taxes - A. The Tax Commissioner is authorized to enter into a...
§ 58.1-1817.1. Waiver of tax penalties for small businesses - As used in this section, "small business" means an independently...
§ 58.1-1818. Taxpayer problem resolution program; taxpayer assistance orders - A taxpayer problem resolution program shall be available to taxpayers...
§ 58.1-1819. Reserved - Reserved.
§ 58.1-1820. Definitions - The following words, terms and phrases when used in this...
§ 58.1-1821. Application to Tax Commissioner for correction - Any person assessed with any tax administered by the Department...
§ 58.1-1822. Action of Tax Commissioner on application for correction - If the Tax Commissioner is satisfied, by evidence submitted to...
§ 58.1-1823. Reassessment and refund upon the filing of amended return or the payment of an assessment - Any person filing a tax return or paying an assessment...
§ 58.1-1824. Protective claim for refund - Any person who has paid an assessment of taxes administered...
§ 58.1-1825. Application to court for correction of erroneous or improper assessments of state taxes generally - A. Any person assessed with any tax administered by the...
§ 58.1-1826. Action of court - If the court is satisfied that the applicant is erroneously...
§ 58.1-1827. Correction of double assessments - Irrespective of the foregoing provisions, when it is shown to...
§ 58.1-1828. Appeal - The Tax Commissioner or the taxpayer may take an appeal...
§ 58.1-1829. Costs in proceedings under §§ 58.1-1825 through 58.1-1828 - If the final order of the court in any proceeding...
§ 58.1-1830. Effect of order - An order of exoneration under §§ 58.1-1826, 58.1-1827 or §...
§ 58.1-1831. No injunctions against assessment or collection of taxes - No suit for the purpose of restraining the assessment or...
§ 58.1-1832. Chapter includes taxes, levies, penalties and interest - This chapter shall be construed to include taxes, levies, penalties...
§ 58.1-1833. Interest on overpayments or improper collection - A. Interest shall be allowed and paid upon the overpayment...
§ 58.1-1834. Taxpayer meetings; representation; recording meetings - A. At or before an initial meeting relating to the...
§ 58.1-1835. Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Department - The Tax Commissioner shall abate any portion of any tax,...
§ 58.1-1836. Reserved - Reserved.
§ 58.1-1840. Repealed - Repealed by Acts 1997, c. 63.
§ 58.1-1840.1. Repealed - Repealed by Acts 2016, c. 305, cl. 2.
§ 58.1-1840.2. Virginia Tax Amnesty Program - A. There is hereby established the Virginia Tax Amnesty Program...
§ 58.1-1845. Virginia Taxpayer Bill of Rights - There is created the Virginia Taxpayer Bill of Rights to...