State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-3 > 58-1-353§ 58.1-353. Duties of county and city treasurer in collecting tax.
Each county and city treasurer shall proceed promptly to collect allindividual and fiduciary income taxes for the taxable year that have beenassessed by the commissioner of the revenue and remain unpaid after the timefixed by law for payment and shall continue his efforts so to collect untilthe close of the then current calendar year. The collection of such taxesshall be enforced by legal process, as provided in § 58.1-3919, and allremedies available to the treasurer for the collection of other taxes shallapply to the collection of individual and fiduciary income taxes. Forms ofnecessary tax bills and receipts shall be prescribed by the Department.
Within thirty-one days after the close of such calendar year, the treasurershall transmit to the Department in such form as the Department may prescribesuch information and data as may be required by such Department with respectto all assessments made by the commissioner of the revenue during suchcalendar year as the treasurer was unable to collect. The Department, uponreceiving and examining the same, shall certify to the Comptroller thenecessary information to enable the Comptroller to give such treasurer propercredit on the Comptroller's books for all unpaid items, and such treasurershall not receive any of such taxes after he has transmitted such informationand data to the Department, but the same shall be paid directly into thestate treasury.
(Code 1950, § 58-151.077; 1971, Ex. Sess., c. 171; 1977, c. 396; 1984, c.675; 1986, c. 267.)
