Va. Code Ann. § 3.2-1812
This is the official text of Va. Code Ann. § 3.2-1812, part of Virginia’s Code of Virginia — the complete compiled statutory law of Virginia, organized into 60+ numbered titles by subject.
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Collection of delinquent tax; civil action
Official statutory text
The tax imposed under the provisions of this article and unpaid on the date when due shall bear interest at a rate determined in accordance with § 58.1-1812 , from and after the due date until paid. If any person defaults in any payment of the tax or interest thereon, the amount shall be collected by a civil action in the name of the Commonwealth at the relation of the Board and the person adjudged in default shall pay the costs of the proceeding. The Attorney General, at the request of the Commissioner, shall institute an appropriate action for the collection of the amount of any tax past due under this article, including interest thereon.
1982, c. 126, § 3.1-684.35; 2008, c. 860 ; 2012, cc. 803 , 835 .
1982, c. 126, § 3.1-684.35; 2008, c. 860 ; 2012, cc. 803 , 835 .
Status: in_force · Read it on the official government site
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