2006 Code of Virginia § 3.1-661 - Action to recover delinquent tax and interest

3.1-661. Action to recover delinquent tax and interest.

If any person be delinquent in any payment of the tax or interest thereon,the amount shall be collected by civil action in the name of the Commonwealthat the relation of the State Tax Commissioner, and the person adjudged indefault shall pay the cost of such action. The Attorney General, at therequest of the Commissioner, shall forthwith institute action in the propercourt for the collection of the amount of any tax past due under thischapter, including interest thereon.

(Code 1950, 3-525.15; 1966, c. 702.)

Disclaimer: These codes may not be the most recent version. Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.