58.1-813 - Collection of tax by Department. - Virginia Statutes

§ 58.1-813. Collection of tax by Department.

The Department may assess and collect any tax imposed by this chapter whichhas remained uncollected for thirty days. The Department, prior to collectingsuch tax, shall give notice to the clerk of court in whose office the tax wasto be collected. The Department may then proceed to assess and collect theunpaid tax in the same manner and by the same methods used for the collectionof any state tax administered by the Department.

Any local tax collected hereunder in conjunction with the collection of astate tax by the Department shall be deposited into the state treasury. TheComptroller shall, by warrant drawn on the Treasurer of Virginia, remit tothe proper city or county any amounts due to such city or county.

(Code 1950, § 58-65; 1978, c. 693; 1984, c. 675.)