Virginia

Code of Virginia § 58.1-1800. Local treasurer to receive state taxes; list of delinquent taxes.

Code of Virginia § 58.1-1801. Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting treasurer; collections.

Code of Virginia § 58.1-1802. When delinquent state taxes charged off; notification and record of charge-off.

Code of Virginia § 58.1-1802.1. Period of limitations on collection; accrual of interest and penalty.

Code of Virginia § 58.1-1802.2. Delinquent returns; enforcement; when approval required.

Code of Virginia § 58.1-1803. Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established.

Code of Virginia § 58.1-1804. Collection out of estate in hands of or debts due by third party.

Code of Virginia § 58.1-1805. Memorandum of lien for collection of taxes; release of lien.

Code of Virginia § 58.1-1806. Additional proceedings for the collection of taxes; jurisdiction and venue.

Code of Virginia § 58.1-1807. Judgment or decree; effect thereof; enforcement.

Code of Virginia § 58.1-1808. Collection in foreign jurisdiction.

Code of Virginia § 58.1-1809. Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lien.

Code of Virginia §§ 58.1-1810, 58.1-1811. Reserved.

Code of Virginia § 58.1-1812. Assessment of omitted taxes by the Department of Taxation.

Code of Virginia § 58.1-1813. Liability of corporate officer or employee, or member, manager or employee of partnership or limited liability company, for failure to pay tax, etc.

Code of Virginia § 58.1-1814. Criminal liability for failure to file returns or keep records.

Code of Virginia § 58.1-1815. Willful failure to collect and account for tax.

Code of Virginia § 58.1-1816. Conversion of trust taxes; penalty; limitation of prosecutions.

Code of Virginia § 58.1-1817. Installment agreements for the payment of taxes.

Code of Virginia § 58.1-1817.1. Waiver of tax penalties for small businesses.

Code of Virginia § 58.1-1818. Taxpayer problem resolution program; taxpayer assistance orders.

Code of Virginia § 58.1-1819. Reserved.

Code of Virginia § 58.1-1820. Definitions.

Code of Virginia § 58.1-1821. Application to Tax Commissioner for correction.

Code of Virginia § 58.1-1822. Action of Tax Commissioner on application for correction.

Code of Virginia § 58.1-1823. Reassessment and refund upon the filing of amended return or the payment of an assessment.

Code of Virginia § 58.1-1824. Protective claim for refund.

Code of Virginia § 58.1-1825. Application to court for correction of erroneous or improper assessments of state taxes generally.

Code of Virginia § 58.1-1826. Action of court.

Code of Virginia § 58.1-1827. Correction of double assessments.

Code of Virginia § 58.1-1828. Appeal.

Code of Virginia § 58.1-1829. Costs in proceedings under §§ 58.1-1825 through 58.1-1828.

Code of Virginia § 58.1-1830. Effect of order.

Code of Virginia § 58.1-1831. No injunctions against assessment or collection of taxes.

Code of Virginia § 58.1-1832. Chapter includes taxes, levies, penalties and interest.

Code of Virginia § 58.1-1833. Interest on overpayments or improper collection.

Code of Virginia § 58.1-1834. Taxpayer meetings; representation; recording meetings.

Code of Virginia § 58.1-1835. Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Department.

Code of Virginia §§ 58.1-1836 through 58.1-1839. Reserved.

Code of Virginia § 58.1-1840. Repealed.

Code of Virginia § 58.1-1840.1. Repealed.

Code of Virginia § 58.1-1840.2. Virginia Tax Amnesty Program.

Code of Virginia § 58.1-1845. Virginia Taxpayer Bill of Rights.