§ 3.1-796.11:7. (Repealed effective October 1, 2008) Interest on tax; collection of delinquent tax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 the tax was due and payable shall bear interest at the rate determined in accordance with § 58.1-15 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 assessed in accordance with § 58.1-1812 and collected in the same manner as state taxes under Subtitle I (§ 58.1-100 et seq.) of Title 58.1.
(1980, c. 316; 1993, c. 809.)
Sections: Previous 3.1-796.7 3.1-796.8 3.1-796.9 3.1-796.10 3.1-796.11 3.1-796.11:1 3.1-796.11:2 3.1-796.11:3 3.1-796.11:4 3.1-796.11:5 3.1-796.11:6 3.1-796.11:7 3.1-796.11:8 3.1-796.11:9 3.1-796.11:10 NextLast modified: April 16, 2009