58.1-2020 - Collection out of estate in hands of or debts due by third party.
§ 58.1-2020. Collection out of estate in hands of or debts due by third party.
Any state officer charged with the duty of collecting taxes may apply inwriting to any person indebted to or having in his hands estate of a taxpayerfor payment of any taxes more than thirty days delinquent, out of such debtor estate. Payment by such person of such taxes, penalties and interest,either in whole or in part, shall entitle him to a credit against such debtor estate. The taxes, penalties and interest shall constitute a lien on thedebt or estate due the taxpayer from the time the application is received.For each application served, the person applied to shall be entitled to a feeof twenty dollars which shall constitute a charge or credit against the debtto or estate of the taxpayer.
The collecting officer shall send a copy of the application to the taxpayer,with a notice informing him of the remedies provided in this chapter.
If the person applied to does not pay so much as ought to be recovered out ofsuch debt or estate, the collecting officer shall procure a summons directingsuch person to appear before the appropriate court, where the proper paymentmay be enforced. Any person so summoned shall have the same rights of removaland appeal as are applicable to disputes among individuals.
(Code 1950, § 58-1010; 1960, c. 573; 1983, c. 481; 1984, c. 675.)