Code of Virginia - Title 58.1 Taxation - Section 58.1-1802 When delinquent state taxes charged off; notification and record of charge-off

§ 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  Next

Last modified: April 3, 2009