58.1-2022 - Additional proceedings for the collection of taxes; jurisdiction and venue. - Virginia Statutes

§ 58.1-2022. Additional proceedings for the collection of taxes; jurisdictionand venue.

The payment of any state taxes and the filing of returns may, in addition tothe remedies provided in this chapter be enforced by action at law, suit inequity or by attachment in the same manner, to the same extent and with thesame rights of appeal as now exist or may hereafter be provided by law forthe enforcement of demands between individuals. The venue for any suchproceeding under this section shall be as specified in subdivision 13 a of §8.01-261. Such proceedings shall be instituted and conducted in the name ofthe Commonwealth of Virginia.

(Code 1950, §§ 58-44, 58-1014, 58-1016; 1954, c. 333; 1977, c. 624; 1981, c.421; 1984, c. 675.)