State taxes, delinquent; persons appointed by State to collect shall be compensated. (SB663)

Introduced By

Sen. John Miller (D-Newport News)

Description

Collection of delinquent state taxes. Provides that persons appointed by the Commonwealth to collect delinquent state taxes shall be compensated in an amount equal to 20 percent of the delinquent state taxes. The person assessed with the delinquent state taxes shall be liable to the Commonwealth for the taxes plus the compensation. The appointed collector shall collect the delinquent state taxes and the compensation from such person. Amends § 58.1-1803 (“Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established.”), of the Code of Virginia. View Full Text »

Outcome

1 vote