State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-18 > 58-1-1802§ 58.1-1802. When delinquent state taxes charged off; notification and recordof charge-off.
The Comptroller and the Department of Taxation shall keep delinquent statetaxes on the books until the Tax Commissioner determines that they should becharged off, except that taxes and registration fees assessed by the StateCorporation Commission shall be charged off upon advice from the Commission.The Tax Commissioner shall notify the Comptroller periodically of the taxes,penalties and interest so charged off in such detail and at such times as theComptroller may require, and shall maintain records which indicate the reasonfor the charge-off for a period of three years.
(Code 1950, § 58-996; 1975, c. 146; 1984, c. 675.)
