39 chapters · 1,643 sections in this title.
Va. Code Ann. § 58.1-2020 Collection out of estate in hands of or debts due by third party
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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 of a taxpayer for payment of any taxes more than thirty days delinquent, out of such debt or estate. Payment by such person of such taxes, pena…
Va. Code Ann. § 58.1-2021 Memorandum of lien for collection of taxes
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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 paid within thirty days after the same become due, the State Corporation Commission may file a memorandum of lien in the circuit…
Va. Code Ann. § 58.1-2022 Additional proceedings for the collection of taxes; jurisdiction and venue
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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 at law, suit in equity or by attachment in the same manner, to the same extent and with the same rights of appeal as now exist or may hereafter…
Va. Code Ann. § 58.1-2023 Judgment or decree; effect thereof; enforcement
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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 to file all returns and pay all taxes, penalties and interest with which upon a correct assessment he is chargeable for any year or years…