{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-112.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-112.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-112.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-112.html"}],"law_id":69756,"edition_id":1,"section_id":69756,"structure_id":13035,"section_number":"58.1-112","catch_line":"Return filing frequency; waiver of penalties","history":"1996, cc. 640, 655; 2021, Sp. Sess. I, c. 536.","full_text":"A\n\nIn the case of any return or payment for a tax administered by the Department that is required to be filed or paid more often than annually, the Tax Commissioner shall have the authority to set thresholds or other conditions in which such returns or payments for all or any class of taxpayers may be filed or paid less frequently, but at least annually.B\n\nThe Tax Commissioner shall have the authority to waive penalties and grant extensions of time to file a return or pay a tax, or both, to any class of taxpayers when the Tax Commissioner in his discretion finds that the normal due date has caused, or would cause, undue hardship to the class of taxpayers because of a natural disaster or other reason.C\n\nThe Tax Commissioner shall have the authority to waive interest for any class of taxpayers when the Tax Commissioner in his discretion finds that imposing interest has caused, or would cause, undue hardship to the class of taxpayers because of a natural disaster or other reason. The Tax Commissioner may grant a waiver of interest only to the extent that the Governor declares a state of emergency to exist in the Commonwealth pursuant to subdivision (7) of § 44-146.17 with respect to such natural disaster or other reason.D\n\nAny action of the Department under this section shall be exempt from the Administrative Process Act and the Virginia Register Act, but the Department shall preserve the reason for its action among its records. The Department shall promulgate its action in a manner that is reasonably calculated to inform the affected class of the action.","order_by":null,"text":{"0":{"id":252115,"text":"In the case of any return or payment for a tax administered by the Department that is required to be filed or paid more often than annually, the Tax Commissioner shall have the authority to set thresholds or other conditions in which such returns or payments for all or any class of taxpayers may be filed or paid less frequently, but at least annually.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":252116,"text":"The Tax Commissioner shall have the authority to waive penalties and grant extensions of time to file a return or pay a tax, or both, to any class of taxpayers when the Tax Commissioner in his discretion finds that the normal due date has caused, or would cause, undue hardship to the class of taxpayers because of a natural disaster or other reason.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":252117,"text":"The Tax Commissioner shall have the authority to waive interest for any class of taxpayers when the Tax Commissioner in his discretion finds that imposing interest has caused, or would cause, undue hardship to the class of taxpayers because of a natural disaster or other reason. The Tax Commissioner may grant a waiver of interest only to the extent that the Governor declares a state of emergency to exist in the Commonwealth pursuant to subdivision (7) of § 44-146.17 with respect to such natural disaster or other reason.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":252118,"text":"Any action of the Department under this section shall be exempt from the Administrative Process Act and the Virginia Register Act, but the Department shall preserve the reason for its action among its records. The Department shall promulgate its action in a manner that is reasonably calculated to inform the affected class of the action.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":13035,"edition_id":1,"name":"General Provisions","identifier":"1","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:10","date_modified":"2026-06-26 03:44:10","permalink":{"id":252077,"object_type":"structure","relational_id":13035,"identifier":"1","token":"58.1\/I\/1","url":"\/58.1\/I\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":69897,"structure_id":13035,"section_number":"58.1-100","catch_line":"Property subject to state taxation only","url":"\/58.1-100\/","token":"58.1\/I\/1\/58.1-100","metadata":false},{"id":76417,"structure_id":13035,"section_number":"58.1-101","catch_line":"Waiver of time limitation on assessment of taxes","url":"\/58.1-101\/","token":"58.1\/I\/1\/58.1-101","metadata":false},{"id":81289,"structure_id":13035,"section_number":"58.1-102","catch_line":"Retention of records by taxpayer","url":"\/58.1-102\/","token":"58.1\/I\/1\/58.1-102","metadata":false},{"id":81988,"structure_id":13035,"section_number":"58.1-103","catch_line":"Inspection of records and documents by the Department","url":"\/58.1-103\/","token":"58.1\/I\/1\/58.1-103","metadata":false},{"id":76408,"structure_id":13035,"section_number":"58.1-104","catch_line":"Period of limitations","url":"\/58.1-104\/","token":"58.1\/I\/1\/58.1-104","metadata":false},{"id":71078,"structure_id":13035,"section_number":"58.1-105","catch_line":"Offers in compromise; Department may accept; authority and duty of Tax Commissioner","url":"\/58.1-105\/","token":"58.1\/I\/1\/58.1-105","metadata":false},{"id":72462,"structure_id":13035,"section_number":"58.1-105.1","catch_line":"Certified mail; subsequent mail or notices may be sent by regular mail","url":"\/58.1-105.1\/","token":"58.1\/I\/1\/58.1-105.1","metadata":false},{"id":79964,"structure_id":13035,"section_number":"58.1-106","catch_line":"Tax Commissioner authorized to make reproductions of tax documents","url":"\/58.1-106\/","token":"58.1\/I\/1\/58.1-106","metadata":false},{"id":65116,"structure_id":13035,"section_number":"58.1-107","catch_line":"Destruction of original documents so reproduced; destruction of other returns, reports, etc","url":"\/58.1-107\/","token":"58.1\/I\/1\/58.1-107","metadata":false},{"id":54099,"structure_id":13035,"section_number":"58.1-108","catch_line":"Admissibility of reproductions of documents in evidence","url":"\/58.1-108\/","token":"58.1\/I\/1\/58.1-108","metadata":false},{"id":54373,"structure_id":13035,"section_number":"58.1-109","catch_line":"Compliance with subpoena, etc., requiring production of confidential returns","url":"\/58.1-109\/","token":"58.1\/I\/1\/58.1-109","metadata":false},{"id":65183,"structure_id":13035,"section_number":"58.1-110","catch_line":"Effect of Tax Commissioner's affidavit as evidence","url":"\/58.1-110\/","token":"58.1\/I\/1\/58.1-110","metadata":false},{"id":59753,"structure_id":13035,"section_number":"58.1-111","catch_line":"Taxpayer refusing to file return; 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This law was first created in 1996. The record of its establishment is cataloged in chapters 640<\/a> and 655<\/a> 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.<\/p>","references":false,"refers_to":[{"id":78828,"section_number":"44-146.17","catch_line":"Powers and duties of Governor","order_by":null,"url":"\/44-146.17\/"}],"permalink":{"id":252131,"object_type":"law","relational_id":69756,"identifier":"58.1-112","token":"58.1\/I\/1\/58.1-112","url":"\/58.1-112\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-112\/","token":"58.1\/I\/1\/58.1-112","dublin_core":{"Title":"Return filing frequency; waiver of penalties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-112","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> In the case of any return or payment for a tax administered by the Department<\/span> that is required to be filed or paid more often than annually, the Tax Commissioner<\/span> shall have the authority to set thresholds or other conditions in which such returns or payments for all or any class of taxpayers<\/span> may be filed or paid less frequently, but at least annually. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The Tax Commissioner<\/span> shall have the authority to waive<\/span> penalties and grant extensions of time to file a return or pay a tax, or both, to any class of taxpayers<\/span> when the Tax Commissioner<\/span> in his discretion finds that the normal due date has caused, or would cause, undue hardship to the class of taxpayers<\/span> because of a natural disaster or other reason. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The Tax Commissioner<\/span> shall have the authority to waive<\/span> interest for any class of taxpayers<\/span> when the Tax Commissioner<\/span> in his discretion finds that imposing interest has caused, or would cause, undue hardship to the class of taxpayers<\/span> because of a natural disaster or other reason. The Tax Commissioner<\/span> may grant a waiver<\/span> of interest only to the extent that the Governor declares a state of emergency to exist in the Commonwealth pursuant to subdivision (7) of § 44-146.17<\/a> with respect to such natural disaster or other reason. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Any action of the Department<\/span> under this section shall be exempt from the Administrative Process Act and the Virginia Register Act, but the Department<\/span> shall preserve the reason for its action among its records. The Department<\/span> shall promulgate its action in a manner that is reasonably calculated to inform the affected class of the action. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRETURN FILING FREQUENCY; WAIVER OF PENALTIES (\u00a7 58.1-112)\n\nA. In the case of any return or payment for a tax administered by the Department\nthat is required to be filed or paid more often than annually, the Tax\nCommissioner shall have the authority to set thresholds or other conditions in\nwhich such returns or payments for all or any class of taxpayers may be filed or\npaid less frequently, but at least annually.\n\nB. The Tax Commissioner shall have the authority to waive penalties and grant\nextensions of time to file a return or pay a tax, or both, to any class of\ntaxpayers when the Tax Commissioner in his discretion finds that the normal due\ndate has caused, or would cause, undue hardship to the class of taxpayers\nbecause of a natural disaster or other reason.\n\nC. The Tax Commissioner shall have the authority to waive interest for any class\nof taxpayers when the Tax Commissioner in his discretion finds that imposing\ninterest has caused, or would cause, undue hardship to the class of taxpayers\nbecause of a natural disaster or other reason. The Tax Commissioner may grant a\nwaiver of interest only to the extent that the Governor declares a state of\nemergency to exist in the Commonwealth pursuant to subdivision (7) of §\n44-146.17 with respect to such natural disaster or other reason.\n\nD. Any action of the Department under this section shall be exempt from the\nAdministrative Process Act and the Virginia Register Act, but the Department\nshall preserve the reason for its action among its records. The Department shall\npromulgate its action in a manner that is reasonably calculated to inform the\naffected class of the action.\n\nHISTORY: 1996, cc. 640, 655; 2021, Sp. Sess. I, c. 536.","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}}