Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-1709
Penalty
Official textlaw.lis.virginia.gov
# A.
A penalty of $100 plus an amount equal to the taxes due, including all delinquent taxes due under this article, and the amount that the Department of Taxation has expended in collecting these delinquent taxes, shall be added to the tax levied in § 58.1-1707 for failure to pay the tax by May 1 of each year.
# B.
In no event may the Department of Taxation impose any penalty or interest for failure to pay in full the tax imposed by this article without first notifying the taxpayer at least 30 days prior to the due date that a return is required to be filed.
Source: view the official text
Nearby sections (25 sections)
- 58.1-1620 · Refunds and deficiency payments; penalty for deficiency
- 58.1-1621 · Proceedings in case of previous incorrect payments
- 58.1-1622 · Repealed
- 58.1-1700 · Title
- 58.1-1701 · Definition
- 58.1-1702 · Tax levied
- 58.1-1703 · Collection
- 58.1-1704 · Tax segregated for state taxation
- 58.1-1705 · Disposition of proceeds
- 58.1-1706 · Title
- 58.1-1707 · Tax levied
- 58.1-1708 · Products
- 58.1-1709 · Penalty
- 58.1-1710 · Disposition of proceeds
- 58.1-1711 · Title
- 58.1-1712 · Levy; rate of tax
- 58.1-1713 · Value of the estate; time of valuation
- 58.1-1714 · Filing of return
- 58.1-1715 · Payment of tax prerequisite to qualification
- 58.1-1716 · Estates committed to court-appointed administrator
- 58.1-1717 · Undervaluation of estate; collection of additional tax;…
- 58.1-1717.1 · Tax in lieu of probate tax
- 58.1-1718 · City or county probate tax
- 58.1-1718.01 · Exemption for victims of the Virginia Beach mass shooting
- 58.1-1721 · Repealed