{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1812.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1812.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1812.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1812.html"}],"law_id":72336,"edition_id":1,"section_id":72336,"structure_id":15387,"section_number":"58.1-1812","catch_line":"Assessment of omitted taxes by the Department of Taxation","history":"Code 1950, \u00a7\u00a7 58-1160, 58-1161, 58-1162; 1971, Ex. Sess., c. 13; 1972, c. 721; 1973, c. 446; 1976, c. 456; 1977, c. 396; 1980, c. 663; 1984, c. 675; 1986, c. 39; 2022, c. 202; 2024, cc. 113, 128.","full_text":"A\n\nIf the Tax Commissioner ascertains that any person has failed to make a proper return or to pay in full any proper tax, he shall assess the taxes prescribed by law, adding to the taxes so assessed the penalty prescribed by law, if any, for the failure to file a return (if a return was required by law but not filed within the time prescribed by law) and the penalty or penalties prescribed by law for the failure to pay the taxes and penalty or penalties within the time prescribed by law. If no penalty is so prescribed, he shall assess a penalty of five percent of the tax due, or if the failure to pay in full was fraudulent, a penalty of 100 percent of the tax due. In addition thereto, interest on the outstanding tax and penalty shall be charged at the rate established under § 58.1-15 for the period between the due date and the date of full payment.\n\t\t\tExcept as otherwise provided by law, the amount of tax shall be assessed within three years after the return was filed, whether such return was filed on or after the date prescribed, and no proceeding in court without assessment shall be begun for the collection of such tax after the expiration of such period. A return of tax filed before the last day prescribed by law for the timely filing thereof shall be considered as filed on the last day. A return of recordation tax shall be considered as having been filed on the date of recordation. If no return is filed, the tax may be assessed within six years of the date such return was due. If a false or fraudulent return is filed with intent to evade the payment of tax, an assessment may be made at any time.\n\t\t\tUpon such assessment, the Department of Taxation shall send a bill therefor to the taxpayer and the taxes, penalties, and interest shall be remitted to the Department of Taxation within 30 days from the date of such bill. Effective January 1, 2023, such bill and notice of assessment shall identify the date the initial return or payment was received by the Department, any payment amounts received, and an explanation of the taxes, penalties, and interest related to such assessment on such taxpayer. If such taxes, penalties, and interest are not paid within such 30 days, interest at the rate provided herein shall accrue thereon from the date of such assessment until payment.B\n\nThe Department of Taxation shall not assess penalty or interest on any assessment of tax for the recovery of an erroneous refund, provided that the tax is paid to the Department within 30 days from the date of the bill. If the tax is not remitted to the Department within 30 days from the date of such bill, interest at the rate provided herein shall accrue thereon from the date of such assessment until payment.\n\t\t\tAs used in this section, “erroneous refund” means any refund of tax resulting solely from an error by the Department of Taxation that results in the taxpayer receiving a refund to which the taxpayer is not entitled.C\n\nUpon the application of a taxpayer, if the Department determines that a taxpayer has erroneously remitted retail sales tax payments to the Department with respect to a transaction under § 58.1-610 and for which the Department has made a use tax assessment, and such taxpayer has not so requested, the Department shall apply the erroneously remitted retail sales tax proceeds to a use tax assessment of the taxpayer for the same transactions. To be eligible, the taxpayer shall provide evidence of the erroneously paid retail sales tax amount collected and remitted in each transaction. However, in no case shall any taxpayer apply for and receive the relief described in this subsection if he has previously applied for and received the relief described in this subsection, or in the case of a false or fraudulent action by the taxpayer with the intention of evading the tax.","order_by":null,"text":{"0":{"id":260566,"text":"If the Tax Commissioner ascertains that any person has failed to make a proper return or to pay in full any proper tax, he shall assess the taxes prescribed by law, adding to the taxes so assessed the penalty prescribed by law, if any, for the failure to file a return (if a return was required by law but not filed within the time prescribed by law) and the penalty or penalties prescribed by law for the failure to pay the taxes and penalty or penalties within the time prescribed by law. If no penalty is so prescribed, he shall assess a penalty of five percent of the tax due, or if the failure to pay in full was fraudulent, a penalty of 100 percent of the tax due. In addition thereto, interest on the outstanding tax and penalty shall be charged at the rate established under § 58.1-15 for the period between the due date and the date of full payment.\n\t\t\tExcept as otherwise provided by law, the amount of tax shall be assessed within three years after the return was filed, whether such return was filed on or after the date prescribed, and no proceeding in court without assessment shall be begun for the collection of such tax after the expiration of such period. A return of tax filed before the last day prescribed by law for the timely filing thereof shall be considered as filed on the last day. A return of recordation tax shall be considered as having been filed on the date of recordation. If no return is filed, the tax may be assessed within six years of the date such return was due. If a false or fraudulent return is filed with intent to evade the payment of tax, an assessment may be made at any time.\n\t\t\tUpon such assessment, the Department of Taxation shall send a bill therefor to the taxpayer and the taxes, penalties, and interest shall be remitted to the Department of Taxation within 30 days from the date of such bill. Effective January 1, 2023, such bill and notice of assessment shall identify the date the initial return or payment was received by the Department, any payment amounts received, and an explanation of the taxes, penalties, and interest related to such assessment on such taxpayer. If such taxes, penalties, and interest are not paid within such 30 days, interest at the rate provided herein shall accrue thereon from the date of such assessment until payment.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":260567,"text":"The Department of Taxation shall not assess penalty or interest on any assessment of tax for the recovery of an erroneous refund, provided that the tax is paid to the Department within 30 days from the date of the bill. If the tax is not remitted to the Department within 30 days from the date of such bill, interest at the rate provided herein shall accrue thereon from the date of such assessment until payment.\n\t\t\tAs used in this section, “erroneous refund” means any refund of tax resulting solely from an error by the Department of Taxation that results in the taxpayer receiving a refund to which the taxpayer is not entitled.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":260568,"text":"Upon the application of a taxpayer, if the Department determines that a taxpayer has erroneously remitted retail sales tax payments to the Department with respect to a transaction under § 58.1-610 and for which the Department has made a use tax assessment, and such taxpayer has not so requested, the Department shall apply the erroneously remitted retail sales tax proceeds to a use tax assessment of the taxpayer for the same transactions. To be eligible, the taxpayer shall provide evidence of the erroneously paid retail sales tax amount collected and remitted in each transaction. However, in no case shall any taxpayer apply for and receive the relief described in this subsection if he has previously applied for and received the relief described in this subsection, or in the case of a false or fraudulent action by the taxpayer with the intention of evading the tax.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1812\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 9 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 1972, chapter 721; in 1973, chapter 446; in 1976, chapter 456; in 1977, chapter 396; in 1980, chapter 663; in 1984, chapter 675; in 1986, chapter 39; in 2022, chapter 202<\/a>; in 2024, chapters 113<\/a> and 128<\/a>.<\/p>","references":[{"id":63252,"section_number":"3.2-1812","catch_line":"Collection of delinquent tax; civil action","order_by":null,"url":"\/3.2-1812\/"},{"id":65532,"section_number":"38.2-403","catch_line":"Assessment for expenses","order_by":null,"url":"\/38.2-403\/"},{"id":75388,"section_number":"38.2-403.1","catch_line":"Omitted assessments","order_by":null,"url":"\/38.2-403.1\/"},{"id":66062,"section_number":"38.2-414","catch_line":"Assessments to fund program to reduce losses from motor vehicle thefts","order_by":null,"url":"\/38.2-414\/"},{"id":55112,"section_number":"55.1-2540","catch_line":"Interest and penalties","order_by":null,"url":"\/55.1-2540\/"},{"id":82538,"section_number":"58.1-302","catch_line":"Definitions","order_by":null,"url":"\/58.1-302\/"},{"id":68682,"section_number":"58.1-390.3","catch_line":"Elective income tax on pass-through entities","order_by":null,"url":"\/58.1-390.3\/"}],"refers_to":[{"id":77006,"section_number":"58.1-15","catch_line":"Rate of interest","order_by":null,"url":"\/58.1-15\/"},{"id":74994,"section_number":"58.1-610","catch_line":"Contractors","order_by":null,"url":"\/58.1-610\/"}],"permalink":{"id":253013,"object_type":"law","relational_id":72336,"identifier":"58.1-1812","token":"58.1\/I\/18\/1\/58.1-1812","url":"\/58.1-1812\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1812\/","token":"58.1\/I\/18\/1\/58.1-1812","dublin_core":{"Title":"Assessment of omitted taxes by the Department of Taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1812","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> If the Tax Commissioner<\/span> ascertains that any person has failed to make a proper return or to pay in full any proper tax, he shall assess the taxes prescribed by law<\/span>, adding to the taxes so assessed the penalty<\/span> prescribed by law<\/span>, if any, for the failure to file a return (if a return was required by law<\/span> but not filed within the time prescribed by law<\/span>) and the penalty<\/span> or penalties prescribed by law<\/span> for the failure to pay the taxes and penalty<\/span> or penalties within the time prescribed by law<\/span>. If no penalty<\/span> is so prescribed, he shall assess a penalty<\/span> of five percent of the tax due, or if the failure to pay in full was fraudulent, a penalty<\/span> of 100 percent of the tax due. In addition thereto, interest on the outstanding tax and penalty<\/span> shall be charged at the rate established under § 58.1-15<\/a> for the period between the due date and the date of full payment.\n\t\t\tExcept as otherwise provided by law<\/span>, the amount of tax shall be assessed within three years after the return was filed, whether such return was filed on or after the date prescribed, and no proceeding in court<\/span> without assessment shall be begun for the collection of such tax after the expiration of such period. A return of tax filed before the last day prescribed by law<\/span> for the timely filing thereof shall be considered as filed on the last day. A return of recordation tax shall be considered as having been filed on the date of recordation. If no return is filed, the tax may be assessed within six years of the date such return was due. If a false or fraudulent return is filed with intent<\/span> to evade the payment of tax, an assessment may be made at any time.\n\t\t\tUpon such assessment, the Department<\/span> of Taxation shall send a bill therefor to the taxpayer<\/span> and the taxes, penalties, and interest shall be remitted to the Department<\/span> of Taxation within 30 days from the date of such bill. Effective January 1, 2023, such bill and notice of assessment shall identify the date the initial return or payment was received by the Department<\/span>, any payment amounts received, and an explanation of the taxes, penalties, and interest related to such assessment on such taxpayer<\/span>. If such taxes, penalties, and interest are not paid within such 30 days, interest at the rate provided herein shall accrue thereon from the date of such assessment until payment. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The Department<\/span> of Taxation shall not assess penalty<\/span> or interest on any assessment of tax for the recovery of an erroneous refund<\/span>, provided that the tax is paid to the Department<\/span> within 30 days from the date of the bill. If the tax is not remitted to the Department<\/span> within 30 days from the date of such bill, interest at the rate provided herein shall accrue thereon from the date of such assessment until payment.\n\t\t\tAs used in this section, “erroneous refund<\/span>” means any refund of tax resulting solely from an error by the Department<\/span> of Taxation that results in the taxpayer<\/span> receiving a refund to which the taxpayer<\/span> is not entitled. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Upon the application of a taxpayer<\/span>, if the Department<\/span> determines that a taxpayer<\/span> has erroneously remitted retail sales tax payments to the Department<\/span> with respect to a transaction under § 58.1-610<\/a> and for which the Department<\/span> has made a use tax assessment, and such taxpayer<\/span> has not so requested, the Department<\/span> shall apply the erroneously remitted retail sales tax proceeds to a use tax assessment of the taxpayer<\/span> for the same transactions. To be eligible, the taxpayer<\/span> shall provide evidence<\/span> of the erroneously paid retail sales tax amount collected and remitted in each transaction. However, in no case shall any taxpayer<\/span> apply for and receive the relief described in this subsection if he has previously applied for and received the relief described in this subsection, or in the case of a false or fraudulent action by the taxpayer<\/span> with the intention of evading the tax. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nASSESSMENT OF OMITTED TAXES BY THE DEPARTMENT OF TAXATION (\u00a7 58.1-1812)\n\nA. If the Tax Commissioner ascertains that any person has failed to make a\nproper return or to pay in full any proper tax, he shall assess the taxes\nprescribed by law, adding to the taxes so assessed the penalty prescribed by\nlaw, if any, for the failure to file a return (if a return was required by law\nbut not filed within the time prescribed by law) and the penalty or penalties\nprescribed by law for the failure to pay the taxes and penalty or penalties\nwithin the time prescribed by law. If no penalty is so prescribed, he shall\nassess a penalty of five percent of the tax due, or if the failure to pay in\nfull was fraudulent, a penalty of 100 percent of the tax due. In addition\nthereto, interest on the outstanding tax and penalty shall be charged at the\nrate established under § 58.1-15 for the period between the due date and\nthe date of full payment.\n\t\t\tExcept as otherwise provided by law, the amount of tax shall be assessed\nwithin three years after the return was filed, whether such return was filed on\nor after the date prescribed, and no proceeding in court without assessment\nshall be begun for the collection of such tax after the expiration of such\nperiod. A return of tax filed before the last day prescribed by law for the\ntimely filing thereof shall be considered as filed on the last day. A return of\nrecordation tax shall be considered as having been filed on the date of\nrecordation. If no return is filed, the tax may be assessed within six years of\nthe date such return was due. If a false or fraudulent return is filed with\nintent to evade the payment of tax, an assessment may be made at any time.\n\t\t\tUpon such assessment, the Department of Taxation shall send a bill therefor\nto the taxpayer and the taxes, penalties, and interest shall be remitted to the\nDepartment of Taxation within 30 days from the date of such bill. Effective\nJanuary 1, 2023, such bill and notice of assessment shall identify the date the\ninitial return or payment was received by the Department, any payment amounts\nreceived, and an explanation of the taxes, penalties, and interest related to\nsuch assessment on such taxpayer. If such taxes, penalties, and interest are not\npaid within such 30 days, interest at the rate provided herein shall accrue\nthereon from the date of such assessment until payment.\n\nB. The Department of Taxation shall not assess penalty or interest on any\nassessment of tax for the recovery of an erroneous refund, provided that the tax\nis paid to the Department within 30 days from the date of the bill. If the tax\nis not remitted to the Department within 30 days from the date of such bill,\ninterest at the rate provided herein shall accrue thereon from the date of such\nassessment until payment.\n\t\t\tAs used in this section, “erroneous refund” means any refund of\ntax resulting solely from an error by the Department of Taxation that results in\nthe taxpayer receiving a refund to which the taxpayer is not entitled.\n\nC. Upon the application of a taxpayer, if the Department determines that a\ntaxpayer has erroneously remitted retail sales tax payments to the Department\nwith respect to a transaction under § 58.1-610 and for which the Department\nhas made a use tax assessment, and such taxpayer has not so requested, the\nDepartment shall apply the erroneously remitted retail sales tax proceeds to a\nuse tax assessment of the taxpayer for the same transactions. To be eligible,\nthe taxpayer shall provide evidence of the erroneously paid retail sales tax\namount collected and remitted in each transaction. However, in no case shall any\ntaxpayer apply for and receive the relief described in this subsection if he has\npreviously applied for and received the relief described in this subsection, or\nin the case of a false or fraudulent action by the taxpayer with the intention\nof evading the tax.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-1160, 58-1161, 58-1162; 1971, Ex. Sess., c. 13;\n1972, c. 721; 1973, c. 446; 1976, c. 456; 1977, c. 396; 1980, c. 663; 1984, c.\n675; 1986, c. 39; 2022, c. 202; 2024, cc. 113, 128.","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}}