§ 3.1-796.016. (Repealed effective October 1, 2008) Interest on tax; collection of delinquent tax
The tax imposed under the provisions of this article and unpaid on the date on which such tax was due and payable shall bear interest at a rate determined in accordance with § 58.1-1812, from and after such due date until paid. If any person defaults in any payment of the tax or interest thereon, the amount shall be collected by a civil action in the name of the Commonwealth at the relation of the State Tax Commissioner and the person adjudged in default shall pay the costs of such action. The Attorney General, at the request of the State Tax Commissioner, shall institute such action in the proper court for the collection of the amount of any tax past due under this article including interest thereon.
(1980, c. 316.)
Sections: Previous 3.1-796.09 3.1-796.010 3.1-796.011 3.1-796.012 3.1-796.013 3.1-796.014 3.1-796.015 3.1-796.016 3.1-796.017 3.1-796.018 3.1-796.019 3.1-796.020 3.1-796.1 3.1-796.2 3.1-796.3 NextLast modified: April 16, 2009