§ 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 state taxes on the books until the Tax Commissioner determines that they should be charged off, except that taxes and registration fees assessed by the State Corporation Commission shall be charged off upon advice from the Commission. The Tax Commissioner shall notify the Comptroller periodically of the taxes, penalties and interest so charged off in such detail and at such times as the Comptroller may require, and shall maintain records which indicate the reason for the charge-off for a period of three years.
(Code 1950, § 58-996; 1975, c. 146; 1984, c. 675.)
Sections: Previous 58.1-1800 58.1-1801 58.1-1802 58.1-1802.1 58.1-1803 58.1-1804 58.1-1805 58.1-1806 58.1-1807 58.1-1808 58.1-1809 58.1-1810 58.1-1812 58.1-1813 58.1-1814 NextLast modified: April 3, 2009