Virginia — Title 58.1 · Chapter 18
- § 58.1-1800 — Local treasurer to receive state taxes; list of delinquent taxes
- § 58.1-1801 — Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting treasurer; collections
- § 58.1-1802 — When delinquent state taxes charged off; notification and record of charge-off
- § 58.1-1802.1 — Period of limitations on collection; accrual of interest and penalty
- § 58.1-1802.2 — Delinquent returns; enforcement; when approval required
- § 58.1-1803 — Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established
- § 58.1-1804 — Collection out of estate in hands of or debts due by third party
- § 58.1-1805 — Memorandum of lien for collection of taxes; release of lien
- § 58.1-1806 — Additional proceedings for the collection of taxes; jurisdiction and venue
- § 58.1-1807 — Judgment or decree; effect thereof; enforcement
- § 58.1-1808 — Collection in foreign jurisdiction
- § 58.1-1809 — Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lien
- § 58.1-1812 — Assessment of omitted taxes by the Department of Taxation
- § 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
- § 58.1-1814 — Criminal liability for failure to file returns or keep records
- § 58.1-1815 — Willful failure to collect and account for tax
- § 58.1-1816 — Conversion of trust taxes; penalty; limitation of prosecutions
- § 58.1-1817 — Installment agreements for the payment of taxes
- § 58.1-1817.1 — Waiver of tax penalties for small businesses
- § 58.1-1818 — Taxpayer problem resolution program; taxpayer assistance orders
- § 58.1-1819 — Reserved
- § 58.1-1820 — Definitions
- § 58.1-1821 — Application to Tax Commissioner for correction
- § 58.1-1822 — Action of Tax Commissioner on application for correction
- § 58.1-1823 — Reassessment and refund upon the filing of amended return or the payment of an assessment
- § 58.1-1824 — Protective claim for refund
- § 58.1-1825 — Application to court for correction of erroneous or improper assessments of state taxes generally
- § 58.1-1826 — Action of court
- § 58.1-1827 — Correction of double assessments
- § 58.1-1828 — Appeal
- § 58.1-1829 — Costs in proceedings under §§ 58.1-1825 through 58.1-1828
- § 58.1-1830 — Effect of order
- § 58.1-1831 — No injunctions against assessment or collection of taxes
- § 58.1-1832 — Chapter includes taxes, levies, penalties and interest
- § 58.1-1833 — Interest on overpayments or improper collection
- § 58.1-1834 — Taxpayer meetings; representation; recording meetings
- § 58.1-1835 — Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Department
- § 58.1-1836 — Innocent spouse relief
- § 58.1-1840.2 — Virginia Tax Amnesty Program
- § 58.1-1845 — Virginia Taxpayer Bill of Rights