Code of Virginia - Title 58.1 Taxation - Chapter 18 Enforcement, Collection, Refund, Remedies And Review Of State Taxes

58.1-1800 Local treasurer to receive state taxes; list of delinquent taxes
The treasurer of each county and city shall receive the state revenue payable into the treasury of his locality. Taxpayers shall make checks payable to ...

58.1-1801 Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting t...
A copy of the list of delinquent intangible personal property shall be transmitted by the treasurer to the Department of Taxation. Upon the receipt and ...

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 ...

58.1-1802.1 Period of limitations on collection; accrual of interest and penalty
A. Where the assessment of any tax imposed by this subtitle has been made within the period of limitation properly applicable thereto, such tax may ...

58.1-1803 Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund es...
A. The Department of Taxation may appoint a collector in any county or city, including the treasurer thereof, to collect delinquent state taxes that were ...

58.1-1804 Collection out of estate in hands of or debts due by third party
The Tax Commissioner may apply in writing to any person indebted to or having in his hands estate of a taxpayer for payment of any ...

58.1-1805 Memorandum of lien for collection of taxes; release of lien
A. If any taxes or fees, including penalties and interest, assessed by the Department of Taxation in pursuance of law against any person, are not ...

58.1-1806 Additional proceedings for the collection of taxes; jurisdiction and venue
The payment of any state taxes and the filing of returns may, in addition to the remedies provided in this chapter be enforced by action ...

58.1-1807 Judgment or decree; effect thereof; enforcement
In any proceeding under § 58.1-1806 the court shall have the power to determine the proper taxes, and to enter an order requiring the taxpayer ...

58.1-1808 Collection in foreign jurisdiction
When after the rendition of such a judgment or decree against a defendant it seems to the attorney having charge thereof that there may not ...

58.1-1809 Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lie...
Any court having jurisdiction over a creditor's bill, partition suit, condemnation suit, interpleader or other cause or action in which it is necessary to make ...

58.1-1810 , 58.1-1811
Reserved. ...

58.1-1812 Assessment of omitted taxes by the Department of Taxation
A. If the Tax Commissioner ascertains that any person has failed to make a proper return or to pay in full any proper tax he ...

58.1-1813 Liability of corporate officer or employee, or member, manager or employee of partnership or limite...
A. Any corporate, partnership or limited liability officer who willfully fails to pay, collect or truthfully account for and pay over any tax administered by ...

58.1-1814 Criminal liability for failure to file returns or keep records
Any corporate or partnership officer, as defined in § 58.1-1813, and any other person required by law or regulations made under authority thereof to make ...

58.1-1815 Willful failure to collect and account for tax
Any corporate or partnership officer as defined in § 58.1-1813, or any other person required to collect, account for and pay over any sales, use ...

58.1-1816 Conversion of trust taxes; penalty; limitation of prosecutions
Any corporate or partnership officer as defined in § 58.1-1813, or any other person owning and operating a business, or a fiduciary operating or liquidating ...

58.1-1817 Installment agreements for the payment of taxes
A. The Tax Commissioner is authorized to enter into a written agreement with any taxpayer under which such taxpayer is allowed to satisfy his tax ...

58.1-1818 Taxpayer problem resolution program; taxpayer assistance orders
A taxpayer problem resolution program shall be available to taxpayers to facilitate the prompt review and resolution of taxpayer complaints and problems which have not ...

58.1-1819 Description unavailable
Reserved. ...

58.1-1820 Definitions
The following words, terms and phrases when used in this article shall have the meanings ascribed to them in this section. 1. "Person assessed with ...

58.1-1821 Application to Tax Commissioner for correction
Any person assessed with any tax administered by the Department of Taxation may, within ninety days from the date of such assessment, apply for relief ...

58.1-1822 Action of Tax Commissioner on application for correction
If the Tax Commissioner is satisfied, by evidence submitted to him or otherwise, that an applicant is erroneously or improperly assessed with any tax administered ...

58.1-1823 Reassessment and refund upon the filing of amended return or the payment of an assessment
A. Any person filing a tax return or paying an assessment required for any tax administered by the Department of Taxation may file an amended ...

58.1-1824 Protective claim for refund
Any person who has paid an assessment of taxes administered by the Department of Taxation may preserve his judicial remedies by filing a claim for ...

58.1-1825 Application to court for correction of erroneous or improper assessments of state taxes generall...
A. Any person assessed with any tax administered by the Department of Taxation and aggrieved by any such assessment, or aggrieved by an action by ...

58.1-1826 Action of court
If the court is satisfied that the applicant is erroneously or improperly assessed with any taxes, or that an action with respect to a transferred ...

58.1-1827 Correction of double assessments
Irrespective of the foregoing provisions, when it is shown to the satisfaction of the court that there has been a double assessment in any case, ...

58.1-1828 Appeal
The Tax Commissioner or the taxpayer may take an appeal from any final order of the court to the Supreme Court. (Code 1950, § 58-1138; ...

58.1-1829 Costs in proceedings under {{ 58.1-1825 through 58.1-1828
If the final order of the court in any proceeding under §§ 58.1-1825 through 58.1-1828 grants the relief prayed for, no costs shall be taxed ...

58.1-1830 Effect of order
An order of exoneration under §§ 58.1-1826, 58.1-1827 or § 58.1-1828, when delivered to the Tax Commissioner, shall restrain him from collecting so much as ...

58.1-1831 No injunctions against assessment or collection of taxes
No suit for the purpose of restraining the assessment or collection of any tax, state or local, shall be maintained in any court of this ...

58.1-1832 Chapter includes taxes, levies, penalties and interest
This chapter shall be construed to include taxes, levies, penalties and interest, or all of them. (Code 1950, § 58-1159; 1984, c. 675.) ...

58.1-1833 Interest on overpayments or improper collection
A. Interest shall be allowed and paid upon the overpayment of any tax administered by the Department, the refund of which is permitted or required ...

58.1-1834 Taxpayer meetings; representation; recording meetings
A. At or before an initial meeting relating to the determination of a tax, the Department shall provide the taxpayer a written explanation of the ...

58.1-1835 Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Departm...
The Tax Commissioner shall abate any portion of any tax, interest, and penalty attributable to erroneous advice furnished to the taxpayer in writing by an ...

58.1-1836 through 58.1-1839
Reserved. ...

58.1-1840 Description unavailable
Repealed by Acts 1997, c. 63. ...

58.1-1840.1 Virginia Tax Amnesty Program established
A. There is hereby established the Virginia Tax Amnesty Program. It is the intent of this program to improve voluntary compliance with the tax laws ...

58.1-1845 Virginia Taxpayer Bill of Rights
There is created the Virginia Taxpayer Bill of Rights to guarantee that (i) the rights, privacy, and property of Virginia taxpayers are adequately safeguarded and ...