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1994 SESSION
LD6910809Patrons--Rhodes, Armstrong, Behm, Crouch, Deeds, Marshall, Morgan and Parrish
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-1803 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-1803. Department of Taxation may appoint collectors of delinquent state taxes.
A. The Department of Taxation may appoint a collector in any county or city to collect delinquent state taxes therein, and may allow him a reasonable compensation, to be agreed on before the service is commenced, which compensation shall not exceed twenty percent on what may be collected and paid into the state treasury.
B. The Department of Taxation may appoint collectors or contract with collection agencies in any state to collect delinquent state taxes therein from taxpayers not residing or domiciled in this Commonwealth, and allow reasonable compensation for such services, to be agreed on before the service is commenced. Delinquent claims for state taxes may be assigned to collectors or collection agencies so designated for the purpose of litigation in the Department of Taxation's name and at the Department of Taxation's expense.
C. The Tax Commissioner shall add to an outstanding assessment an amount equal to the compensation (including reimbursements for cost and expenses, including litigation expenses) to be paid to a collector or collection agency as provided in this section for collecting the outstanding assessment [ ; however, such compensation shall not exceed twenty percent of the outstanding assessment ] .
C. D. Compensation for collectors and collection agencies
appointed by or under contract with the Department of Taxation pursuant to
this section shall be paid out of the state treasury on warrant of the
Comptroller issued on the certificate of the Tax Commissioner. Such
collectors who are attorneys-at-law shall have authority to institute actions
at law or suits in equity for the recovery of state taxes. For the purpose of
this section, the term "state taxes" shall include any penalty,
and interest and all costs of collection charged by the collector or
collection agency for collecting an outstanding assessment added to
delinquent taxes and shall also include the local sales and use tax imposed
under the authority of §§ 58.1-605 and 58.1-606 and any penalty and interest
applicable thereto. Each collector so appointed or collection agency so
contracted with shall give bond to the Commonwealth for the faithful
performance of the duties placed upon him by this section, in a penalty to be
fixed by the Tax Commissioner, in whose office the bond shall be filed. Any
county or city treasurer turning over delinquent tax tickets to any such
collector in pursuance of orders issued by the Department of Taxation shall
receive credit on the Comptroller's books for the amount so turned over.