58.1-10 - Collection of taxes accrued prior to repeal.

§ 58.1-10. Collection of taxes accrued prior to repeal.

Any state or local tax heretofore or hereafter repealed shall be subject toall procedures for the collection of delinquent taxes or for the correctionof erroneous assessment as may have been applicable to such tax immediatelybefore such repeal.

(Code 1950, § 58-27.3; 1971, Ex. Sess., c. 10; 1984, c. 675.)