§ 58.1-399.5 Failure to pay
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.
History
This law was first created in 2020. The record of its establishment is cataloged in chapter 1030 of that year’s edition of “Acts of Assembly,” the annual state publication listing all changes made to the Code of Virginia in that year.
2020, c. 1030.