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23 VAC Title 23 Agency 10 — Virginia Tax Regulations

23VAC10-20-20

Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday

Official textlaw.lis.virginia.gov

# A.

Definitions. The following words and terms when used in this section shall have the following meanings unless the context clearly indicates otherwise:

"Legal holiday" means any day designated as such by § 2.2-3300 of the Code of Virginia.

"Business day" means any Monday, Tuesday, Wednesday, Thursday, or Friday that is not a legal holiday.

# B.

Generally. When the last day prescribed by law for filing a return or paying a tax falls on a Saturday, Sunday or legal holiday, then the return may be filed or the payment may be made without penalty or interest on the next succeeding business day. If an extension has been obtained, and the last day of the extension falls on a Saturday, Sunday or legal holiday the return may be filed or the payment may be made without penalty on the next succeeding business day.

Last amended: Historical Notes Derived from VR630-1-8, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; amended, Virginia Register Volume 25, Issue 11, eff. March 4, 20

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Nearby sections (25 sections)
  1. 10-11-10 · Purpose
  2. 10-11-20 · Definitions
  3. 10-11-30 · Notification list
  4. 10-11-40 · Information to be sent to persons on the notification list
  5. 10-11-50 · Public comment
  6. 10-11-60 · Petition for rulemaking
  7. 10-11-70 · Appointment of regulatory advisory panel
  8. 10-11-80 · Appointment of negotiated rulemaking panel
  9. 10-11-90 · Meetings
  10. 10-11-100 · Public hearings on regulations
  11. 10-11-110 · Periodic review of regulations
  12. 10-20-10 · Secrecy of information; penalty
  13. 10-20-20 · Filing of tax returns and payment of taxes which fall due on…
  14. 10-20-30 · (Repealed.)
  15. 10-20-40 · (Repealed.)
  16. 10-20-60 · Rate of interest
  17. 10-20-70 · (Repealed.)
  18. 10-20-80 · Waiver of time limitation on assessment of taxes
  19. 10-20-90 · Retention of records by taxpayer
  20. 10-20-100 · (Repealed.)
  21. 10-20-110 · Offers in compromise
  22. 10-20-120 · (Repealed.)
  23. 10-20-130 · Memorandum of lien for collection of taxes
  24. 10-20-140 · Padlocking premises; definitions
  25. 10-20-141 · Determination of when padlocking is appropriate
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