§ 2.2-808 — Collection of delinquent taxes

Virginia § 2.2-808

• Jurisdiction: Virginia
• Title 2.2: ADMINISTRATION OF GOVERNMENT
• Subtitle I: ORGANIZATION OF STATE GOVERNMENT
• Ch. 8: DEPARTMENT OF ACCOUNTS
• Art. 1: General Provisions
• Part C: STATE AGENCIES RELATED TO THE GENERAL OPERATION OF GOVERNMENT

Text

Whenever, by any section of this Code, the Comptroller is required or is authorized to collect any delinquent taxes, he shall refer the matter to the Tax Commissioner, who shall at once proceed to collect the same and may employ such legal process as may be necessary for that purpose. When so collected the Tax Commissioner shall pay the same into the state treasury.

Legislative History

Code 1950, § 2-167.1; 1966, c. 677, § 2.1-200; 2001, c. 844.