{"data":{"id":"us-va/va.-code-58.1-344.1","jurisdiction":"us-va","citation":"Va. Code § 58.1-344.1","heading":"Postponement of time for performing certain acts","body":"Penalty, interest, and addition to tax shall not apply or be computed with respect to the tax imposed in Article 2 of this chapter during the period of time that an individual enjoys the extension under subdivision 2 of subsections F and G of § 58.1-344. The periods of limitation prescribed in Chapter 18 (§ 58.1-1800 et seq.) of this title shall also be extended by the number of days to which an individual is entitled to an extension under subdivision 2 of subsections F and G of § 58.1-344.1991, cc. 346, 361; 1996, c. 401.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 4. ACCOUNTING, RETURNS, PROCEDURES FOR INDIVIDUALS"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-344.1/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"75151c9cc8ad233a6142fcd8c276c0f63be3e224b13e9b1c2eb5477dea5b2c78","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-344","next":"us-va/va.-code-58.1-344.2"},"notice":"GroundRules: Original legal text. Not legal advice."}