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58.1-1801 - Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting treasurer; collections.

§ 58.1-1801. Delinquent lists involving state taxes to be transmitted to theDepartment of Taxation; crediting treasurer; collections.

A copy of the list of delinquent intangible personal property shall betransmitted by the treasurer to the Department of Taxation. Upon the receiptand auditing of the list, the Department of Taxation shall certify to theComptroller the necessary information to enable him to give such treasurerproper credit therefor on his books, and such treasurer shall not receive anyof such taxes thereafter, but the same shall be paid directly into the statetreasury.

The Department of Taxation shall have power to collect such intangiblepersonal property taxes by any process authorized for the collection of statetaxes.

(Code 1950, § 58-988; 1950, p. 945; 1971, Ex. Sess., c. 12; 1984, c. 675.)

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