{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/19.2-245.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/19.2-245.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/19.2-245.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/19.2-245.2.html"}],"law_id":71185,"edition_id":1,"section_id":71185,"structure_id":14308,"section_number":"19.2-245.2","catch_line":"Tax offenses; where prosecuted","history":"1990, c. 631.","full_text":"If an offense involving tax, as defined in Title 58.1, is committed, that offense may be prosecuted in either any county or city where a false or fraudulent tax return, document, or statement was filed, or the county or city where the offender resides. However, venue shall not be in the City of Richmond solely because a false or fraudulent tax return, document or statement was filed directly with the Department of Taxation.","order_by":null,"text":{"0":{"id":256594,"text":"If an offense involving tax, as defined in Title 58.1, is committed, that offense may be prosecuted in either any county or city where a false or fraudulent tax return, document, or statement was filed, or the county or city where the offender resides. However, venue shall not be in the City of Richmond solely because a false or fraudulent tax return, document or statement was filed directly with the Department of Taxation.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14308,"edition_id":1,"name":"Venue","identifier":"2","label":"article","depth":3,"order_by":1,"parent_id":12803,"metadata":{},"date_created":"2026-06-26 03:47:41","date_modified":"2026-06-26 03:47:41","permalink":{"id":168999,"object_type":"structure","relational_id":14308,"identifier":"2","token":"19.2\/15\/2","url":"\/19.2\/15\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12803,"edition_id":1,"name":"Trial and Its Incidents","identifier":"15","label":"chapter","depth":2,"order_by":1,"parent_id":12801,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":168975,"object_type":"structure","relational_id":12803,"identifier":"15","token":"19.2\/15","url":"\/19.2\/15\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12801,"edition_id":1,"name":"Criminal Procedure","identifier":"19.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":168169,"object_type":"structure","relational_id":12801,"identifier":"19.2","token":"19.2","url":"\/19.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":85415,"structure_id":14308,"section_number":"19.2-244","catch_line":"Venue in general","url":"\/19.2-244\/","token":"19.2\/15\/2\/19.2-244","metadata":false},{"id":82346,"structure_id":14308,"section_number":"19.2-245","catch_line":"Offenses committed without and made punishable within Commonwealth; embezzlement or larceny committed within Commonwealth; where prosecuted","url":"\/19.2-245\/","token":"19.2\/15\/2\/19.2-245","metadata":false},{"id":65388,"structure_id":14308,"section_number":"19.2-245.01","catch_line":"Offenses involving reports or statements concerning cigarette sales or stamping","url":"\/19.2-245.01\/","token":"19.2\/15\/2\/19.2-245.01","metadata":false},{"id":73659,"structure_id":14308,"section_number":"19.2-245.1","catch_line":"Forgery; where prosecuted","url":"\/19.2-245.1\/","token":"19.2\/15\/2\/19.2-245.1","metadata":false},{"id":71185,"structure_id":14308,"section_number":"19.2-245.2","catch_line":"Tax offenses; where prosecuted","url":"\/19.2-245.2\/","token":"19.2\/15\/2\/19.2-245.2","metadata":false},{"id":57596,"structure_id":14308,"section_number":"19.2-246","catch_line":"Injury inflicted by person within Commonwealth upon one outside Commonwealth","url":"\/19.2-246\/","token":"19.2\/15\/2\/19.2-246","metadata":false},{"id":70100,"structure_id":14308,"section_number":"19.2-247","catch_line":"Venue in certain homicide cases","url":"\/19.2-247\/","token":"19.2\/15\/2\/19.2-247","metadata":false},{"id":69472,"structure_id":14308,"section_number":"19.2-248","catch_line":"Venue when mortal wound, etc., inflicted in one county and death ensues in another","url":"\/19.2-248\/","token":"19.2\/15\/2\/19.2-248","metadata":false},{"id":78754,"structure_id":14308,"section_number":"19.2-249","catch_line":"Offenses committed on boundary of two counties, two cities, or county and city, etc.; where prosecuted","url":"\/19.2-249\/","token":"19.2\/15\/2\/19.2-249","metadata":false},{"id":55592,"structure_id":14308,"section_number":"19.2-249.1","catch_line":"Offenses committed within towns situated in two or more counties; where prosecuted","url":"\/19.2-249.1\/","token":"19.2\/15\/2\/19.2-249.1","metadata":false},{"id":82171,"structure_id":14308,"section_number":"19.2-249.2","catch_line":"Venue for prosecution of computer and other crimes","url":"\/19.2-249.2\/","token":"19.2\/15\/2\/19.2-249.2","metadata":false},{"id":73322,"structure_id":14308,"section_number":"19.2-250","catch_line":"How far jurisdiction of corporate authorities extends","url":"\/19.2-250\/","token":"19.2\/15\/2\/19.2-250","metadata":false},{"id":70601,"structure_id":14308,"section_number":"19.2-251","catch_line":"When and how venue may be changed","url":"\/19.2-251\/","token":"19.2\/15\/2\/19.2-251","metadata":false},{"id":63582,"structure_id":14308,"section_number":"19.2-252","catch_line":"Court ordering change of venue may admit accused to bail and recognize witnesses; remand of accused not admitted to bail","url":"\/19.2-252\/","token":"19.2\/15\/2\/19.2-252","metadata":false},{"id":62880,"structure_id":14308,"section_number":"19.2-253","catch_line":"Procedure upon and after change of venue","url":"\/19.2-253\/","token":"19.2\/15\/2\/19.2-253","metadata":false}],"previous_section":{"id":73659,"structure_id":14308,"section_number":"19.2-245.1","catch_line":"Forgery; where prosecuted","url":"\/19.2-245.1\/","token":"19.2\/15\/2\/19.2-245.1","metadata":false},"next_section":{"id":57596,"structure_id":14308,"section_number":"19.2-246","catch_line":"Injury inflicted by person within Commonwealth upon one outside Commonwealth","url":"\/19.2-246\/","token":"19.2\/15\/2\/19.2-246","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/19.2-245.2\/","history_text":"<p>This law was first created in 1990. The record of its establishment is cataloged in chapter 631 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1990 \u201cActs\u201d aren\u2019t available online.<\/p>","references":false,"refers_to":false,"permalink":{"id":169017,"object_type":"law","relational_id":71185,"identifier":"19.2-245.2","token":"19.2\/15\/2\/19.2-245.2","url":"\/19.2-245.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/19.2-245.2\/","token":"19.2\/15\/2\/19.2-245.2","dublin_core":{"Title":"Tax offenses; where prosecuted","Type":"Text","Format":"text\/html","Identifier":"\u00a7 19.2-245.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>If an <span class=\"dictionary\">offense<\/span> involving tax, as defined in Title 58.1, is committed, that <span class=\"dictionary\">offense<\/span> may be prosecuted in either any county or city where a false or fraudulent tax return, document, or statement was filed, or the county or city where the offender resides. However, <span class=\"dictionary\">venue<\/span> shall not be in the City of Richmond solely because a false or fraudulent tax return, document or statement was filed directly with the Department of Taxation.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTAX OFFENSES; WHERE PROSECUTED (\u00a7 19.2-245.2)\n\nIf an offense involving tax, as defined in Title 58.1, is committed, that\noffense may be prosecuted in either any county or city where a false or\nfraudulent tax return, document, or statement was filed, or the county or city\nwhere the offender resides. However, venue shall not be in the City of Richmond\nsolely because a false or fraudulent tax return, document or statement was filed\ndirectly with the Department of Taxation.\n\nHISTORY: 1990, c. 631.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}