Virginia § 58.1-1802 - When delinquent state taxes charged off; notification and record of charge-off
Full text of Virginia Code of Virginia § 58.1-1802 — When delinquent state taxes charged off; notification and record of charge-off, with citation guidance and answers to common questions.
§ 58.1-1802. When delinquent state taxes charged off; notification and record of charge-off
The Comptroller and the Department of Taxation shall keep delinquent state taxes on the books until the Tax Commissioner determines that they should be charged off, except that taxes and registration fees assessed by the State Corporation 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 the Comptroller may require, and shall maintain records which indicate the reason for the charge-off for a period of three years.
Code 1950, § 58-996; 1975, c. 146; 1984, c. 675.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 58.1-1802
What does Code of Virginia § 58.1-1802 cover?
Section 58.1-1802 ("When delinquent state taxes charged off; notification and record of charge-off") 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 § 58.1-1802?
A common citation format is "Code of Virginia § 58.1-1802" (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 § 58.1-1802 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.