{"data":{"id":"us-va/va.-code-58.1-1817.1","jurisdiction":"us-va","citation":"Va. Code § 58.1-1817.1","heading":"Waiver of tax penalties for small businesses","body":"As used in this section, \"small business\" means an independently owned and operated business that has been organized pursuant to Virginia law or maintains a principal place of business in Virginia and has 10 or fewer employees.Any penalties related to taxes administered by the Department shall be waived for a small business during its first two years of operation, provided that such small business enters into an agreement pursuant to § 58.1-1817. However, the Department shall not be required to waive the penalty imposed by § 58.1-1816 or any civil penalties for the failure to remit state sales or withholding taxes.2017, c. 718.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 18. ENFORCEMENT, COLLECTION, REFUND, REMEDIES AND REVIEW OF STATE TAXES","Article 1. COLLECTION OF STATE TAXES"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-1817.1/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"5a3bc5ddcb731d98ef5adf511e5a1848f9c5e0b38d15ba82e6c08ea6bdf2fbf8","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-1817","next":"us-va/va.-code-58.1-1818"},"notice":"GroundRules: Original legal text. Not legal advice."}