§ 58.1-10 Collection of taxes accrued prior to repeal
Any state or local tax heretofore or hereafter repealed shall be subject to all procedures for the collection of delinquent taxes or for the correction of erroneous assessment as may have been applicable to such tax immediately before such repeal.
History
The record of this law’s original creation isn’t available online. The oldest record of it is its appearance in the Code of Virginia of 1950, as § 58-27.3. It has been modified 2 times. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. Those modifications are as follows: in 1971, chapter 10 of the Extra Session; in 1984, chapter 675.
Code 1950, § 58-27.3; 1971, Ex. Sess., c. 10; 1984, c. 675.