{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-12.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-12.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-12.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-12.html"}],"law_id":77678,"edition_id":1,"section_id":77678,"structure_id":14526,"section_number":"58.1-12","catch_line":"Payment of tax by bad check","history":"Code 1950, \u00a7\u00a7 58-26.1, 58-151.13:1, 58-441.35; 1966, c. 151; 1972, c. 351; 1979, c. 423; 1984, c. 675; 1992, c. 678.","full_text":"A\n\nIf any check tendered for any tax due under this title is not paid by the bank on which it is drawn, the taxpayer for whom such check was tendered shall remain liable for the payment of the tax the same as if such check had not been tendered.B\n\nIf such person fails to pay the amount shown on the face of the check within five days after notice of such nonpayment has been mailed to the taxpayer by the tax assessing official, a penalty of twenty-five dollars shall be added to the tax due. Such penalty shall be in addition to any and all other penalties provided by law.","order_by":null,"text":{"0":{"id":278629,"text":"If any check tendered for any tax due under this title is not paid by the bank on which it is drawn, the taxpayer for whom such check was tendered shall remain liable for the payment of the tax the same as if such check had not been tendered.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":278630,"text":"If such person fails to pay the amount shown on the face of the check within five days after notice of such nonpayment has been mailed to the taxpayer by the tax assessing official, a penalty of twenty-five dollars shall be added to the tax due. Such penalty shall be in addition to any and all other penalties provided by law.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":14526,"edition_id":1,"name":"In General","identifier":"1","label":"article","depth":3,"order_by":1,"parent_id":14525,"metadata":{},"date_created":"2026-06-26 03:48:31","date_modified":"2026-06-26 03:48:31","permalink":{"id":251963,"object_type":"structure","relational_id":14526,"identifier":"1","token":"58.1\/0\/1","url":"\/58.1\/0\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14525,"edition_id":1,"name":"General Provisions of Title 58.1","identifier":"0","label":"chapter","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:48:31","date_modified":"2026-06-26 03:48:31","permalink":{"id":251961,"object_type":"structure","relational_id":14525,"identifier":"0","token":"58.1\/0","url":"\/58.1\/0\/","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":85625,"structure_id":14526,"section_number":"58.1-1","catch_line":"Definitions","url":"\/58.1-1\/","token":"58.1\/0\/1\/58.1-1","metadata":false},{"id":55964,"structure_id":14526,"section_number":"58.1-10","catch_line":"Collection of taxes accrued prior to repeal","url":"\/58.1-10\/","token":"58.1\/0\/1\/58.1-10","metadata":false},{"id":62599,"structure_id":14526,"section_number":"58.1-11","catch_line":"Oaths or affirmations unnecessary on returns; misdemeanor to make false return","url":"\/58.1-11\/","token":"58.1\/0\/1\/58.1-11","metadata":false},{"id":77678,"structure_id":14526,"section_number":"58.1-12","catch_line":"Payment of tax by bad check","url":"\/58.1-12\/","token":"58.1\/0\/1\/58.1-12","metadata":false},{"id":74293,"structure_id":14526,"section_number":"58.1-13","catch_line":"State taxes to be paid into the general fund","url":"\/58.1-13\/","token":"58.1\/0\/1\/58.1-13","metadata":false},{"id":82222,"structure_id":14526,"section_number":"58.1-13.1","catch_line":"Repealed","url":"\/58.1-13.1\/","token":"58.1\/0\/1\/58.1-13.1","metadata":false},{"id":61003,"structure_id":14526,"section_number":"58.1-14","catch_line":"Out-of-state tax collections","url":"\/58.1-14\/","token":"58.1\/0\/1\/58.1-14","metadata":false},{"id":77006,"structure_id":14526,"section_number":"58.1-15","catch_line":"Rate of interest","url":"\/58.1-15\/","token":"58.1\/0\/1\/58.1-15","metadata":false},{"id":79562,"structure_id":14526,"section_number":"58.1-16","catch_line":"Overcollection of tax","url":"\/58.1-16\/","token":"58.1\/0\/1\/58.1-16","metadata":false},{"id":63153,"structure_id":14526,"section_number":"58.1-17","catch_line":"Donations to the general fund","url":"\/58.1-17\/","token":"58.1\/0\/1\/58.1-17","metadata":false},{"id":85276,"structure_id":14526,"section_number":"58.1-2","catch_line":"Reciprocal agreements with other states for collection of taxes","url":"\/58.1-2\/","token":"58.1\/0\/1\/58.1-2","metadata":false},{"id":57817,"structure_id":14526,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","url":"\/58.1-3\/","token":"58.1\/0\/1\/58.1-3","metadata":false},{"id":83522,"structure_id":14526,"section_number":"58.1-3.1","catch_line":"Availability of information necessary to audit local tax returns and other such privileged or confidential tax information","url":"\/58.1-3.1\/","token":"58.1\/0\/1\/58.1-3.1","metadata":false},{"id":77752,"structure_id":14526,"section_number":"58.1-3.2","catch_line":"Attorney General's and Tax Commissioner's authority to request and share information","url":"\/58.1-3.2\/","token":"58.1\/0\/1\/58.1-3.2","metadata":false},{"id":84736,"structure_id":14526,"section_number":"58.1-3.3","catch_line":"Deemed consent to disclosure","url":"\/58.1-3.3\/","token":"58.1\/0\/1\/58.1-3.3","metadata":false},{"id":60759,"structure_id":14526,"section_number":"58.1-3.4","catch_line":"Tax Commissioner's authority to request and share information regarding employer worker reclassification","url":"\/58.1-3.4\/","token":"58.1\/0\/1\/58.1-3.4","metadata":false},{"id":76891,"structure_id":14526,"section_number":"58.1-4","catch_line":"Person preparing tax return for another not to disclose information without consent","url":"\/58.1-4\/","token":"58.1\/0\/1\/58.1-4","metadata":false},{"id":59683,"structure_id":14526,"section_number":"58.1-5","catch_line":"Persons, etc., engaged in more than one business","url":"\/58.1-5\/","token":"58.1\/0\/1\/58.1-5","metadata":false},{"id":65963,"structure_id":14526,"section_number":"58.1-6","catch_line":"Priority of taxes, etc., in distributions","url":"\/58.1-6\/","token":"58.1\/0\/1\/58.1-6","metadata":false},{"id":60022,"structure_id":14526,"section_number":"58.1-7","catch_line":"Same; liability of recipient of improper corporate distribution","url":"\/58.1-7\/","token":"58.1\/0\/1\/58.1-7","metadata":false},{"id":73774,"structure_id":14526,"section_number":"58.1-8","catch_line":"Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday","url":"\/58.1-8\/","token":"58.1\/0\/1\/58.1-8","metadata":false},{"id":74929,"structure_id":14526,"section_number":"58.1-9","catch_line":"Filing of tax returns or payment of taxes by mail or otherwise; penalty","url":"\/58.1-9\/","token":"58.1\/0\/1\/58.1-9","metadata":false}],"previous_section":{"id":62599,"structure_id":14526,"section_number":"58.1-11","catch_line":"Oaths or affirmations unnecessary on returns; misdemeanor to make false return","url":"\/58.1-11\/","token":"58.1\/0\/1\/58.1-11","metadata":false},"next_section":{"id":74293,"structure_id":14526,"section_number":"58.1-13","catch_line":"State taxes to be paid into the general fund","url":"\/58.1-13\/","token":"58.1\/0\/1\/58.1-13","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-12\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1966, chapter 151; in 1972, chapter 351; in 1979, chapter 423; in 1984, chapter 675; in 1992, chapter 678.<\/p>","references":[{"id":87147,"section_number":"12.1-17","catch_line":"Deposits of funds; means of payment; dishonored payments; receipts for payment","order_by":null,"url":"\/12.1-17\/"},{"id":77548,"section_number":"2.2-614.1","catch_line":"Authority to accept revenue by commercially acceptable means; service charge; bad check charge","order_by":null,"url":"\/2.2-614.1\/"}],"refers_to":false,"permalink":{"id":251977,"object_type":"law","relational_id":77678,"identifier":"58.1-12","token":"58.1\/0\/1\/58.1-12","url":"\/58.1-12\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-12\/","token":"58.1\/0\/1\/58.1-12","dublin_core":{"Title":"Payment of tax by bad check","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-12","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> If any check tendered for any tax due under this title is not paid by the bank on which it is drawn, the taxpayer<\/span> for whom such check was tendered shall remain liable for the payment of the tax the same as if such check had not been tendered. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If such person fails to pay the amount shown on the face of the check within five days after notice of such nonpayment has been mailed to the taxpayer<\/span> by the tax assessing official, a penalty<\/span> of twenty-five dollars shall be added to the tax due. Such penalty<\/span> shall be in addition to any and all other penalties provided by law<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPAYMENT OF TAX BY BAD CHECK (\u00a7 58.1-12)\n\nA. If any check tendered for any tax due under this title is not paid by the\nbank on which it is drawn, the taxpayer for whom such check was tendered shall\nremain liable for the payment of the tax the same as if such check had not been\ntendered.\n\nB. If such person fails to pay the amount shown on the face of the check within\nfive days after notice of such nonpayment has been mailed to the taxpayer by the\ntax assessing official, a penalty of twenty-five dollars shall be added to the\ntax due. Such penalty shall be in addition to any and all other penalties\nprovided by law.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-26.1, 58-151.13:1, 58-441.35; 1966, c. 151; 1972, c.\n351; 1979, c. 423; 1984, c. 675; 1992, c. 678.","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}}