Va. Code § 58.1-2022

Current with changes from the 2024 legislative session through ch. 845

Section 58.1-2022 - Additional proceedings for the collection of taxes; jurisdiction and venue

The payment of any state taxes and the filing of returns may, in addition to the remedies provided in this chapter be enforced by action at law, suit in equity or by attachment in the same manner, to the same extent and with the same rights of appeal as now exist or may hereafter be provided by law for the enforcement of demands between individuals. The venue for any such proceeding 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 of the Commonwealth of Virginia.

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

Amended by Acts 1984, c. 675.

Amended by Acts 1981, c. 421.

Amended by Acts 1977, c. 624.

Amended by Acts 1954, c. 333.