2.2-808 - Collection of delinquent taxes. - Virginia Statutes

§ 2.2-808. Collection of delinquent taxes.

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

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