{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1802.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1802.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1802.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1802.1.html"}],"law_id":62733,"edition_id":1,"section_id":62733,"structure_id":15387,"section_number":"58.1-1802.1","catch_line":"Period of limitations on collection; accrual of interest and penalty","history":"1990, c. 659; 2010, c. 30; 2012, c. 840; 2016, c. 634; 2023, c. 265; 2024, Sp. Sess. I, c. 2; 2025, c. 725.","full_text":"A\n\nWhere the assessment of any tax imposed by this subtitle has been made within the period of limitation properly applicable thereto, such tax may be collected by levy, by a proceeding in court, or by any other means available to the Tax Commissioner under the laws of the Commonwealth, but only if such collection effort is made or instituted within seven years from the date of the assessment of such tax. Except as otherwise provided in this section, effective for assessments made on and after July 1, 2016, all collection efforts shall cease after such seven-year period even if initiated during the seven-year period. Prior to the expiration of any period for collection, the period may be extended by a written agreement between the Tax Commissioner and the taxpayer, and subsequent written agreements may likewise extend the period previously agreed upon. The period of limitations provided in this subsection during which a tax may be collected shall not apply to executions, levy or other actions to enforce a lien created before the expiration of the period of limitations by the docketing of a judgment or the filing of a memorandum of lien pursuant to § 58.1-1805; nor shall the period of limitations apply to the provisions of §§ 8.01-251 and 8.01-458.B\n\nThe running of the period of limitations on collection shall be suspended for (i) the period the assessment is the subject of a proceeding pursuant to § 58.1-1807, 58.1-1821, 58.1-1825, or 58.1-1828; (ii) the period the assets of the taxpayer are in the control or custody of any state or federal court, including the United States Bankruptcy Court; or (iii) the period that an installment agreement entered into by the taxpayer pursuant to § 58.1-1817 is in effect.C\n\nIf the Department of Taxation has no contact with the delinquent taxpayer for a period of six years and no memorandum of lien has been appropriately filed in a jurisdiction in which such taxpayer owns real estate, interest and penalty shall no longer be added to the delinquent tax liability. The mailing of notices by the Department to the taxpayer’s last known address shall constitute contact with the taxpayer.D\n\nFor purposes of this section, the “last known address” of the taxpayer means the address shown on the most recent return filed by or on behalf of the taxpayer or the address provided in correspondence by or on behalf of the taxpayer indicating that it is a change of the taxpayer’s address.E\n\nIn any pending or future administrative or judicial proceeding in which the validity of a tax assessment is an issue, the participation of the Department of Taxation in any capacity shall be considered a collection effort for purposes of this section.","order_by":null,"text":{"0":{"id":228747,"text":"Where the assessment of any tax imposed by this subtitle has been made within the period of limitation properly applicable thereto, such tax may be collected by levy, by a proceeding in court, or by any other means available to the Tax Commissioner under the laws of the Commonwealth, but only if such collection effort is made or instituted within seven years from the date of the assessment of such tax. Except as otherwise provided in this section, effective for assessments made on and after July 1, 2016, all collection efforts shall cease after such seven-year period even if initiated during the seven-year period. Prior to the expiration of any period for collection, the period may be extended by a written agreement between the Tax Commissioner and the taxpayer, and subsequent written agreements may likewise extend the period previously agreed upon. The period of limitations provided in this subsection during which a tax may be collected shall not apply to executions, levy or other actions to enforce a lien created before the expiration of the period of limitations by the docketing of a judgment or the filing of a memorandum of lien pursuant to § 58.1-1805; nor shall the period of limitations apply to the provisions of §§ 8.01-251 and 8.01-458.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":228748,"text":"The running of the period of limitations on collection shall be suspended for (i) the period the assessment is the subject of a proceeding pursuant to § 58.1-1807, 58.1-1821, 58.1-1825, or 58.1-1828; (ii) the period the assets of the taxpayer are in the control or custody of any state or federal court, including the United States Bankruptcy Court; or (iii) the period that an installment agreement entered into by the taxpayer pursuant to § 58.1-1817 is in effect.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":228749,"text":"If the Department of Taxation has no contact with the delinquent taxpayer for a period of six years and no memorandum of lien has been appropriately filed in a jurisdiction in which such taxpayer owns real estate, interest and penalty shall no longer be added to the delinquent tax liability. The mailing of notices by the Department to the taxpayer’s last known address shall constitute contact with the taxpayer.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":228750,"text":"For purposes of this section, the “last known address” of the taxpayer means the address shown on the most recent return filed by or on behalf of the taxpayer or the address provided in correspondence by or on behalf of the taxpayer indicating that it is a change of the taxpayer’s address.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":228751,"text":"In any pending or future administrative or judicial proceeding in which the validity of a tax assessment is an issue, the participation of the Department of Taxation in any capacity shall be considered a collection effort for purposes of this section.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"ancestry":[{"id":15387,"edition_id":1,"name":"Collection of State Taxes","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":14259,"metadata":{},"date_created":"2026-06-26 03:54:33","date_modified":"2026-06-26 03:54:33","permalink":{"id":252959,"object_type":"structure","relational_id":15387,"identifier":"1","token":"58.1\/I\/18\/1","url":"\/58.1\/I\/18\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14259,"edition_id":1,"name":"Enforcement, Collection, Refund, Remedies and Review of State Taxes","identifier":"18","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:47:30","date_modified":"2026-06-26 03:47:30","permalink":{"id":252957,"object_type":"structure","relational_id":14259,"identifier":"18","token":"58.1\/I\/18","url":"\/58.1\/I\/18\/","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":82892,"structure_id":15387,"section_number":"58.1-1800","catch_line":"Local treasurer to receive state taxes; list of delinquent taxes","url":"\/58.1-1800\/","token":"58.1\/I\/18\/1\/58.1-1800","metadata":false},{"id":67158,"structure_id":15387,"section_number":"58.1-1801","catch_line":"Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting treasurer; collections","url":"\/58.1-1801\/","token":"58.1\/I\/18\/1\/58.1-1801","metadata":false},{"id":67873,"structure_id":15387,"section_number":"58.1-1802","catch_line":"When delinquent state taxes charged off; notification and record of charge-off","url":"\/58.1-1802\/","token":"58.1\/I\/18\/1\/58.1-1802","metadata":false},{"id":62733,"structure_id":15387,"section_number":"58.1-1802.1","catch_line":"Period of limitations on collection; accrual of interest and penalty","url":"\/58.1-1802.1\/","token":"58.1\/I\/18\/1\/58.1-1802.1","metadata":false},{"id":70471,"structure_id":15387,"section_number":"58.1-1802.2","catch_line":"Delinquent returns; enforcement; when approval required","url":"\/58.1-1802.2\/","token":"58.1\/I\/18\/1\/58.1-1802.2","metadata":false},{"id":58612,"structure_id":15387,"section_number":"58.1-1803","catch_line":"Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established","url":"\/58.1-1803\/","token":"58.1\/I\/18\/1\/58.1-1803","metadata":false},{"id":59206,"structure_id":15387,"section_number":"58.1-1804","catch_line":"Collection out of estate in hands of or debts due by third party","url":"\/58.1-1804\/","token":"58.1\/I\/18\/1\/58.1-1804","metadata":false},{"id":85092,"structure_id":15387,"section_number":"58.1-1805","catch_line":"Memorandum of lien for collection of taxes; release of lien","url":"\/58.1-1805\/","token":"58.1\/I\/18\/1\/58.1-1805","metadata":false},{"id":78311,"structure_id":15387,"section_number":"58.1-1806","catch_line":"Additional proceedings for the collection of taxes; jurisdiction and venue","url":"\/58.1-1806\/","token":"58.1\/I\/18\/1\/58.1-1806","metadata":false},{"id":68161,"structure_id":15387,"section_number":"58.1-1807","catch_line":"Judgment or decree; effect thereof; enforcement","url":"\/58.1-1807\/","token":"58.1\/I\/18\/1\/58.1-1807","metadata":false},{"id":79321,"structure_id":15387,"section_number":"58.1-1808","catch_line":"Collection in foreign jurisdiction","url":"\/58.1-1808\/","token":"58.1\/I\/18\/1\/58.1-1808","metadata":false},{"id":78554,"structure_id":15387,"section_number":"58.1-1809","catch_line":"Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lien","url":"\/58.1-1809\/","token":"58.1\/I\/18\/1\/58.1-1809","metadata":false},{"id":80097,"structure_id":15387,"section_number":"58.1-1810","catch_line":"Reserved","url":"\/58.1-1810\/","token":"58.1\/I\/18\/1\/58.1-1810","metadata":false},{"id":72336,"structure_id":15387,"section_number":"58.1-1812","catch_line":"Assessment of omitted taxes by the Department of Taxation","url":"\/58.1-1812\/","token":"58.1\/I\/18\/1\/58.1-1812","metadata":false},{"id":75652,"structure_id":15387,"section_number":"58.1-1813","catch_line":"Liability of corporate officer or employee, or member, manager or employee of partnership or limited liability company, for failure to pay tax, etc","url":"\/58.1-1813\/","token":"58.1\/I\/18\/1\/58.1-1813","metadata":false},{"id":85619,"structure_id":15387,"section_number":"58.1-1814","catch_line":"Criminal liability for failure to file returns or keep records","url":"\/58.1-1814\/","token":"58.1\/I\/18\/1\/58.1-1814","metadata":false},{"id":76244,"structure_id":15387,"section_number":"58.1-1815","catch_line":"Willful failure to collect and account for tax","url":"\/58.1-1815\/","token":"58.1\/I\/18\/1\/58.1-1815","metadata":false},{"id":65579,"structure_id":15387,"section_number":"58.1-1816","catch_line":"Conversion of trust taxes; penalty; limitation of prosecutions","url":"\/58.1-1816\/","token":"58.1\/I\/18\/1\/58.1-1816","metadata":false},{"id":85900,"structure_id":15387,"section_number":"58.1-1817","catch_line":"Installment agreements for the payment of taxes","url":"\/58.1-1817\/","token":"58.1\/I\/18\/1\/58.1-1817","metadata":false},{"id":78127,"structure_id":15387,"section_number":"58.1-1817.1","catch_line":"Waiver of tax penalties for small businesses","url":"\/58.1-1817.1\/","token":"58.1\/I\/18\/1\/58.1-1817.1","metadata":false},{"id":80680,"structure_id":15387,"section_number":"58.1-1818","catch_line":"Taxpayer problem resolution program; taxpayer assistance orders","url":"\/58.1-1818\/","token":"58.1\/I\/18\/1\/58.1-1818","metadata":false},{"id":77149,"structure_id":15387,"section_number":"58.1-1819","catch_line":"Reserved","url":"\/58.1-1819\/","token":"58.1\/I\/18\/1\/58.1-1819","metadata":false}],"previous_section":{"id":67873,"structure_id":15387,"section_number":"58.1-1802","catch_line":"When delinquent state taxes charged off; notification and record of charge-off","url":"\/58.1-1802\/","token":"58.1\/I\/18\/1\/58.1-1802","metadata":false},"next_section":{"id":70471,"structure_id":15387,"section_number":"58.1-1802.2","catch_line":"Delinquent returns; enforcement; when approval required","url":"\/58.1-1802.2\/","token":"58.1\/I\/18\/1\/58.1-1802.2","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1802.1\/","history_text":"

This law was first created in 1990. The record of its establishment is cataloged in chapter 659 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. 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 2010, chapter 30<\/a>; in 2012, chapter 840<\/a>; in 2016, chapter 634<\/a>; in 2023, chapter 265<\/a>; in 2025, chapter 725<\/a>.<\/p>","references":false,"refers_to":[{"id":85092,"section_number":"58.1-1805","catch_line":"Memorandum of lien for collection of taxes; release of lien","order_by":null,"url":"\/58.1-1805\/"},{"id":68161,"section_number":"58.1-1807","catch_line":"Judgment or decree; effect thereof; enforcement","order_by":null,"url":"\/58.1-1807\/"},{"id":85900,"section_number":"58.1-1817","catch_line":"Installment agreements for the payment of taxes","order_by":null,"url":"\/58.1-1817\/"},{"id":76759,"section_number":"58.1-1821","catch_line":"Application to Tax Commissioner for correction","order_by":null,"url":"\/58.1-1821\/"},{"id":72555,"section_number":"58.1-1825","catch_line":"Application to court for correction of erroneous or improper assessments of state taxes generally","order_by":null,"url":"\/58.1-1825\/"},{"id":59711,"section_number":"58.1-1828","catch_line":"Appeal","order_by":null,"url":"\/58.1-1828\/"},{"id":75565,"section_number":"8.01-251","catch_line":"Limitations on enforcement of judgments","order_by":null,"url":"\/8.01-251\/"}],"permalink":{"id":252973,"object_type":"law","relational_id":62733,"identifier":"58.1-1802.1","token":"58.1\/I\/18\/1\/58.1-1802.1","url":"\/58.1-1802.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1802.1\/","token":"58.1\/I\/18\/1\/58.1-1802.1","dublin_core":{"Title":"Period of limitations on collection; accrual of interest and penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1802.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Where the assessment of any tax imposed by this subtitle has been made within the period of limitation properly applicable thereto, such tax may be collected by levy<\/span>, by a proceeding in court<\/span>, or by any other means available to the Tax Commissioner<\/span> under the laws<\/span> of the Commonwealth, but only if such collection effort is made or instituted within seven years from the date of the assessment of such tax. Except as otherwise provided in this section, effective for assessments made on and after July 1, 2016, all collection efforts shall cease after such seven-year period even if initiated during the seven-year period. Prior to the expiration of any period for collection, the period may be extended by a written agreement between the Tax Commissioner<\/span> and the taxpayer<\/span>, and subsequent written agreements may likewise extend the period previously agreed upon. The period of limitations provided in this subsection during which a tax may be collected shall not apply to executions, levy<\/span> or other actions to enforce a lien<\/span> created before the expiration of the period of limitations by the docketing of a judgment<\/span> or the filing of a memorandum<\/span> of lien<\/span> pursuant to § 58.1-1805<\/a>; nor shall the period of limitations apply to the provisions of §§ 8.01-251<\/a> and 8.01-458<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The running of the period of limitations on collection shall be suspended for (i) the period the assessment is the subject of a proceeding pursuant to § 58.1-1807<\/a>, 58.1-1821<\/a>, 58.1-1825<\/a>, or 58.1-1828<\/a>; (ii) the period the assets<\/span> of the taxpayer<\/span> are in the control or custody<\/span> of any state or federal court, including the United States Bankruptcy Court<\/span>; or (iii) the period that an installment agreement entered into by the taxpayer<\/span> pursuant to § 58.1-1817<\/a> is in effect. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> If the Department<\/span> of Taxation has no contact with the delinquent taxpayer<\/span> for a period of six years and no memorandum<\/span> of lien<\/span> has been appropriately filed in a jurisdiction<\/span> in which such taxpayer<\/span> owns real estate, interest and penalty<\/span> shall no longer be added to the delinquent tax liability. The mailing of notices by the Department<\/span> to the taxpayer<\/span>’s last known address<\/span> shall constitute contact with the taxpayer<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> For purposes of this section, the “last known address<\/span>” of the taxpayer<\/span> means the address shown on the most recent return filed by or on behalf of the taxpayer<\/span> or the address provided in correspondence by or on behalf of the taxpayer<\/span> indicating that it is a change of the taxpayer<\/span>’s address. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> In any pending or future administrative or judicial proceeding in which the validity of a tax assessment is an issue<\/span>, the participation of the Department<\/span> of Taxation in any capacity shall be considered a collection effort for purposes of this section. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPERIOD OF LIMITATIONS ON COLLECTION; ACCRUAL OF INTEREST AND PENALTY (\u00a7\n58.1-1802.1)\n\nA. Where the assessment of any tax imposed by this subtitle has been made within\nthe period of limitation properly applicable thereto, such tax may be collected\nby levy, by a proceeding in court, or by any other means available to the Tax\nCommissioner under the laws of the Commonwealth, but only if such collection\neffort is made or instituted within seven years from the date of the assessment\nof such tax. Except as otherwise provided in this section, effective for\nassessments made on and after July 1, 2016, all collection efforts shall cease\nafter such seven-year period even if initiated during the seven-year period.\nPrior to the expiration of any period for collection, the period may be extended\nby a written agreement between the Tax Commissioner and the taxpayer, and\nsubsequent written agreements may likewise extend the period previously agreed\nupon. The period of limitations provided in this subsection during which a tax\nmay be collected shall not apply to executions, levy or other actions to enforce\na lien created before the expiration of the period of limitations by the\ndocketing of a judgment or the filing of a memorandum of lien pursuant to §\n58.1-1805; nor shall the period of limitations apply to the provisions of\n§§ 8.01-251 and 8.01-458.\n\nB. The running of the period of limitations on collection shall be suspended for\n(i) the period the assessment is the subject of a proceeding pursuant to §\n58.1-1807, 58.1-1821, 58.1-1825, or 58.1-1828; (ii) the period the assets of the\ntaxpayer are in the control or custody of any state or federal court, including\nthe United States Bankruptcy Court; or (iii) the period that an installment\nagreement entered into by the taxpayer pursuant to § 58.1-1817 is in\neffect.\n\nC. If the Department of Taxation has no contact with the delinquent taxpayer for\na period of six years and no memorandum of lien has been appropriately filed in\na jurisdiction in which such taxpayer owns real estate, interest and penalty\nshall no longer be added to the delinquent tax liability. The mailing of notices\nby the Department to the taxpayer’s last known address shall constitute\ncontact with the taxpayer.\n\nD. For purposes of this section, the “last known address” of the\ntaxpayer means the address shown on the most recent return filed by or on behalf\nof the taxpayer or the address provided in correspondence by or on behalf of the\ntaxpayer indicating that it is a change of the taxpayer’s address.\n\nE. In any pending or future administrative or judicial proceeding in which the\nvalidity of a tax assessment is an issue, the participation of the Department of\nTaxation in any capacity shall be considered a collection effort for purposes of\nthis section.\n\nHISTORY: 1990, c. 659; 2010, c. 30; 2012, c. 840; 2016, c. 634; 2023, c. 265;\n2024, Sp. Sess. I, c. 2; 2025, c. 725.","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}}