Code of Virginia - Title 58.1 Taxation - Chapter 20 General Provisions

58.1-2020 Collection out of estate in hands of or debts due by third party
Any state officer charged with the duty of collecting taxes may apply in writing to any person indebted to or having in his hands estate ...

58.1-2021 Memorandum of lien for collection of taxes
A. If any taxes or fees, including penalties and interest, assessed by the State Corporation Commission in pursuance of law against any person, are not ...

58.1-2022 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 ...

58.1-2023 Judgment or decree; effect thereof; enforcement
In any proceeding under § 58.1-2022 the court shall have the power to determine the proper taxes, and to enter an order requiring the taxpayer ...

58.1-2024 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 ...

58.1-2025 Omitted taxes
If any tax-assessing officer or body authorized by law to assess taxes on any subject of taxation pursuant to this subtitle, ascertains that any property, ...

58.1-2026 through 58.1-2029
Reserved. ...

58.1-2030 Petition for correction of taxes, etc., assessed by State Corporation Commission
Any person or corporation feeling aggrieved by reason of any registration fee, franchise tax, charter tax, entrance fee, license tax, fee or charge assessed or ...

58.1-2031 Hearing; notice
As soon as practicable after the filing of the petition, the State Corporation Commission shall set a date for the hearing. At least fifteen days' ...

58.1-2032 Determination by State Corporation Commission
In determining the issue the State Corporation Commission shall sit in its capacity as a court and shall consider all matters of law and fact ...

58.1-2033 Appeal
Any person in interest, including the Commonwealth, who considers himself aggrieved by any action of the State Corporation Commission under § 58.1-2032, irrespective of the ...

58.1-2034 Correction of other erroneous assessments made by the State Corporation Commission
If any assessment is made by the State Corporation Commission of the real or personal property or of the franchises of any corporation in any ...

58.1-2035 Correction of mere clerical errors
Without formal hearing or notice to the Attorney General the State Corporation Commission shall have the authority of its own motion to correct assessments; correct ...