Chap. 316.—An ACT to amend and re-enact Section 395 of the Tax Code of Virginia
so as to provide for charging off worthless taxes. [S B 306]

Approved March 28, 1940

1. Be it enacted by the General Assembly of Virginia: That
Section three hundred and ninety-five of the Tax Code of Virginia as
amended, be amended, and re-enacted, so as to read as follows:

Section 395. After One Year Following June Thirtieth Of Year
As Of Which Delinquent Lists Speak, What To Be Done As To State
Taxes.—At the expiration of one year following June thirtieth of the
year as of which such delinquent lists speak, the treasurer shall
transmit to the Department of Taxation a copy of the list mentioned
in the paragraph numbered four in section three hundred and eighty-
seven hereof. Such copy of such list so transmitted shall show the
changes that have occurred since June thirtieth of the preceding year.
The Department of Taxation shall thereupon have power to issue
warrants for the collection of such taxes against taxpayers liable
therefor in the same manner and with the same effect as in the case
of warrants issued for the collection of taxes assessed by such depart-
ment; and all provisions of law applicable to such warrants shall be
applicable to the warrants issued for the collection of delinquent
state taxes under this section. Upon the receipt and auditing of such
list, the Department of Taxation shall certify to the Comptroller the
necessary information to enable him to give such treasurer proper
credit therefor on his books, and such treasurer shall not receive any
of such taxes thereafter, but the same shall be paid directly into the
State treasury. The foregoing, however, is subject to the following
qualifications, that in counties containing more than five hundred
inhabitants per square mile according to the last preceding United
States census, the Department of Taxation, in its discretion, may
authorize the treasurer to continue to collect and receive such taxes;
and a copy of every such authorization shall be certified by the
Department of Taxation to the Comptroller.

A copy of the list of unpaid State capitation taxes mentioned in
the paragraph numbered five of section three hundred and eighty-
seven hereof shall also, at the same time, be transmitted to the De-
partment of Taxation by the treasurer; but such treasurer shall con-
tinue to receive such State capitation taxes.

The Comptroller shall keep all delinquent State taxes on his
books until he receives advice from the Department of Taxation that
in the opinion of such department the claims (describing them) are
worthless. Provided, however, that taxes and registration fees
assessed by the State Corporation Commission shall be charged off
upon advice from that department.

2. An emergency existing, this act shall bet in force on and after
its passage.