Enforcement, Collection, Refund, Remedies and Review of State Taxes

  1. Law
  2. Code of Virginia
  3. Taxation
  4. Enforcement, Collection, Refund, Remedies and Review of State Taxes

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Section
58.1-1800

Local treasurer to receive state taxes; list of delinquent taxes

Section
58.1-1801

Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting treasurer; collections

Section
58.1-1802

When delinquent state taxes charged off; notification and record of charge-off

Section
58.1-1802.1

Period of limitations on collection; accrual of interest and penalty

Section
58.1-1802.2

Delinquent returns; enforcement; when approval required

Section
58.1-1803

Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established

Section
58.1-1804

Collection out of estate in hands of or debts due by third party

Section
58.1-1805

Memorandum of lien for collection of taxes; release of lien

Section
58.1-1806

Additional proceedings for the collection of taxes; jurisdiction and venue

Section
58.1-1807

Judgment or decree; effect thereof; enforcement

Section
58.1-1808

Collection in foreign jurisdiction

Section
58.1-1809

Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lien

Section
58.1-1810

Reserved

Section
58.1-1812

Assessment of omitted taxes by the Department of Taxation

Section
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.

Section
58.1-1814

Criminal liability for failure to file returns or keep records

Section
58.1-1815

Willful failure to collect and account for tax

Section
58.1-1816

Conversion of trust taxes; penalty; limitation of prosecutions

Section
58.1-1817

Installment agreements for the payment of taxes

Section
58.1-1817.1

Waiver of tax penalties for small businesses

Section
58.1-1818

Taxpayer problem resolution program; taxpayer assistance orders

Section
58.1-1819

Reserved

Section
58.1-1820

Definitions

Section
58.1-1821

Application to Tax Commissioner for correction

Section
58.1-1822

Action of Tax Commissioner on application for correction

Section
58.1-1823

Reassessment and refund upon the filing of amended return or the payment of an assessment

Section
58.1-1824

Protective claim for refund

Section
58.1-1825

Application to court for correction of erroneous or improper assessments of state taxes generally

Section
58.1-1826

Action of court

Section
58.1-1827

Correction of double assessments

Section
58.1-1828

(Effective until January 1, 2022) Appeal

Section
58.1-1828

(Effective January 1, 2022) Appeal

Section
58.1-1829

Costs in proceedings under §§ 58.1-1825 through 58.1-1828

Section
58.1-1830

Effect of order

Section
58.1-1831

No injunctions against assessment or collection of taxes

Section
58.1-1832

Chapter includes taxes, levies, penalties and interest

Section
58.1-1833

Interest on overpayments or improper collection

Section
58.1-1834

Taxpayer meetings; representation; recording meetings

Section
58.1-1835

Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Department

Section
58.1-1836

Reserved

Section
58.1-1840

Repealed

Section
58.1-1840.1

Repealed

Section
58.1-1840.2

Virginia Tax Amnesty Program

Section
58.1-1845

Virginia Taxpayer Bill of Rights