Versions of Virginia Code 45.2-1048: Collection of reclamation tax and penalties for nonpayment. on LawServer 2024 Virginia Code 45.2-1048: Collection of reclamation tax and penalties for nonpayment. 2023 Virginia Code 45.2-1048: Collection of reclamation tax and penalties for nonpayment 2022 Virginia Code 45.2-1048: Collection of reclamation tax and penalties for nonpayment 2021 Virginia Code 45.2-1048: (Effective October 1, 2021) Collection of reclamation tax and penalties for nonpayment