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2024 Special Session I

Budget Bill - HB6002 (Introduced)

Tax Collection Efforts

Item 3-5.30

Item 3-5.30

§ 3-5.30 TAX COLLECTION EFFORTS


In any pending or future administrative or judicial proceeding in which the validity of a tax assessment is an issue, the participation of the Department of Taxation in any capacity shall be considered a collection effort for purposes of § 58.1-1802.1. This subsection is declarative of existing law.