There is a newer version
of
this Chapter
2018 Code of Virginia
Title 58.1 - Taxation
Chapter 18 - Enforcement, Collection, Refund, Remedies and Review of State Taxes
Article 1. Collection of State Taxes
- § 58.1-1800. Local treasurer to receive state taxes; list of delinquent taxes
- § 58.1-1801. Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting treasurer; collections
- § 58.1-1802. When delinquent state taxes charged off; notification and record of charge-off
- § 58.1-1802.1. Period of limitations on collection; accrual of interest and penalty
- § 58.1-1803. Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established
- § 58.1-1804. Collection out of estate in hands of or debts due by third party
- § 58.1-1805. Memorandum of lien for collection of taxes; release of lien
- § 58.1-1806. Additional proceedings for the collection of taxes; jurisdiction and venue
- § 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 validity, amount and priority of tax lien
- § 58.1-1810. Reserved
- § 58.1-1812. Assessment of omitted taxes by the Department of Taxation
- § 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.
- § 58.1-1814. Criminal liability for failure to file returns or keep records
- § 58.1-1815. Willful failure to collect and account for tax
- § 58.1-1816. Conversion of trust taxes; penalty; limitation of prosecutions
- § 58.1-1817. Installment agreements for the payment of taxes
- § 58.1-1817.1. Waiver of tax penalties for small businesses
- § 58.1-1818. Taxpayer problem resolution program; taxpayer assistance orders
- § 58.1-1819. Reserved
Article 2. Corrections of Erroneous Assessments; Refunds
- § 58.1-1820. Definitions
- § 58.1-1821. Application to Tax Commissioner for correction
- § 58.1-1822. Action of Tax Commissioner on application for correction
- § 58.1-1823. Reassessment and refund upon the filing of amended return or the payment of an assessment
- § 58.1-1824. Protective claim for refund
- § 58.1-1825. Application to court for correction of erroneous or improper assessments of state taxes generally
- § 58.1-1826. Action of court
- § 58.1-1827. Correction of double assessments
- § 58.1-1828. Appeal
- § 58.1-1829. Costs in proceedings under ยงยง 58.1-1825 through 58.1-1828
- § 58.1-1830. Effect of order
- § 58.1-1831. No injunctions against assessment or collection of taxes
- § 58.1-1832. Chapter includes taxes, levies, penalties and interest
- § 58.1-1833. Interest on overpayments or improper collection
- § 58.1-1834. Taxpayer meetings; representation; recording meetings
- § 58.1-1835. Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Department
- § 58.1-1836. Reserved
Article 3. Virginia Tax Amnesty Program
Article 4. Virginia Taxpayer Bill of Rights
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.
