{"data":{"id":"us-va/va.-code-58.1-399.5","jurisdiction":"us-va","citation":"Va. Code § 58.1-399.5","heading":"Failure to pay","body":"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.","path":["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"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-399.5/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"60b546aab798ff00745f974d2a601a3175eaee4ec1217c1b7303e18a77d08d42","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-399.4","next":"us-va/va.-code-58.1-399.6"},"notice":"GroundRules: Original legal text. Not legal advice."}