58.1-1804 - Collection out of estate in hands of or debts due by third party. - Virginia Statutes

§ 58.1-1804. Collection out of estate in hands of or debts due by third party.

The Tax Commissioner may apply in writing to any person indebted to or havingin his hands estate of a taxpayer for payment of any taxes assessed under §58.1-313 or § 58.1-631, or of any taxes more than thirty days delinquent, outof such debt or estate. Payment by such person of such taxes, penalties andinterest, either in whole or in part, shall entitle him to a credit againstsuch debt or estate. The taxes, penalties and interest shall constitute alien on the debt or estate due the taxpayer from the time the application isreceived. For each application served, the person applied to shall beentitled to a fee of twenty dollars which shall constitute a charge or creditagainst the debt to or estate of the taxpayer.

The Tax Commissioner shall send a copy of the application to the taxpayer,with a notice informing him of the remedies provided in this chapter.

If the person applied to does not pay so much as ought to be recovered out ofsuch debt or estate, the Tax Commissioner shall procure a summons directingsuch person to appear before the appropriate court, where the proper paymentmay be enforced. Any person so summoned shall have the same rights of removaland appeal as are applicable to disputes among individuals.

(Code 1950, § 58-1010; 1960, c. 573; 1983, c. 481; 1984, c. 675.)