Code of Virginia - Title 58.1 Taxation - Section 58.1-813 Collection of tax by Department

§ 58.1-813. Collection of tax by Department

The Department may assess and collect any tax imposed by this chapter which has remained uncollected for thirty days. The Department, prior to collecting such tax, shall give notice to the clerk of court in whose office the tax was to be collected. The Department may then proceed to assess and collect the unpaid tax in the same manner and by the same methods used for the collection of any state tax administered by the Department.

Any local tax collected hereunder in conjunction with the collection of a state tax by the Department shall be deposited into the state treasury. The Comptroller shall, by warrant drawn on the Treasurer of Virginia, remit to the proper city or county any amounts due to such city or county.

(Code 1950, § 58-65; 1978, c. 693; 1984, c. 675.)

Sections:  Previous  58.1-806  58.1-807  58.1-808  58.1-809  58.1-810  58.1-811  58.1-812  58.1-813  58.1-814  58.1-815  58.1-815.1  58.1-815.2  58.1-815.3  58.1-815.4  58.1-816  Next

Last modified: April 3, 2009