Article 1 - COLLECTION OF STATE TAXES
- 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, 58.1-1811 - Reserved
- Section 58.1-1812 - [Effective Until 7/1/2024] Assessment of omitted taxes by the Department of Taxation
- Section 58.1-1812 - [Effective 7/1/2024] 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