Virginia · Through 9/4/2026 · Newer source version available

Va. Code § 58.1-399.5: Failure to pay

Where this section sits in the code

Title 58.1. Taxation
Subtitle I. Taxes Administered by the Department of Taxation
Chapter 3. Income Tax
Article 9.1. Reporting Adjustments to Federal Taxable Income from Federal Partnership Audits

If an audited partnership or tiered partner fails to timely make any report or payment required by this article, the Department may assess the direct and indirect partners of such partnership or partner for any taxes owed.2020, c. 1030.

Collected 2026-09-04T15:17:44Z. Source file · JSON

Browse this collection