Virginia § 3.2-1812 - Collection of delinquent tax; civil action
Full text of Virginia Code of Virginia § 3.2-1812 — Collection of delinquent tax; civil action, with citation guidance and answers to common questions.
§ 3.2-1812. Collection of delinquent tax; civil action
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.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 3.2-1812
What does Code of Virginia § 3.2-1812 cover?
Section 3.2-1812 ("Collection of delinquent tax; civil action") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 3.2-1812?
A common citation format is "Code of Virginia § 3.2-1812" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 3.2-1812 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.