{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1817.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1817.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1817.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1817.html"}],"law_id":85900,"edition_id":1,"section_id":85900,"structure_id":15387,"section_number":"58.1-1817","catch_line":"Installment agreements for the payment of taxes","history":"1996, c. 634; 2023, c. 643.","full_text":"A\n\n1. The Tax Commissioner is required to offer to enter into a written agreement with any taxpayer filing a return for taxes imposed under Article 2 (\u00a7 58.1-320 et seq.) of Chapter 3 under which such taxpayer is allowed to satisfy his tax liability in installment payments over a payment period of up to five years on petition by the taxpayer, if the Tax Commissioner determines such an agreement will facilitate collection.2\n\nExcept as identified in subdivision 1, the Tax Commissioner is authorized to enter into a written agreement with any taxpayer under which such taxpayer is allowed to satisfy his tax liability in installment payments, if the Tax Commissioner determines such an agreement will facilitate collection.B\n\nExcept as otherwise provided in this section, any agreement entered into by the Tax Commissioner under subsection A shall remain in effect for the term of the agreement.\n\t\t\tThe Tax Commissioner may terminate any installment agreement if:1\n\nInformation that the taxpayer provided prior to the date such agreement was entered into was inaccurate or incomplete; or2\n\nThe Tax Commissioner determines that the collection of any tax to which an agreement relates is in jeopardy.C\n\nThe Tax Commissioner may alter, modify, or terminate an installment agreement in the case of the failure of the taxpayer:1\n\nTo pay any installment at the time it is due;2\n\nTo pay any other tax liability at the time it is due; or3\n\nTo file with the Department any required tax or information return during the time period such agreement is in effect.D\n\nThe Tax Commissioner may alter, modify, or terminate an installment agreement under other exceptional circumstances as he deems appropriate.","order_by":null,"text":{"0":{"id":307681,"text":"1. The Tax Commissioner is required to offer to enter into a written agreement with any taxpayer filing a return for taxes imposed under Article 2 (\u00a7 58.1-320 et seq.) of Chapter 3 under which such taxpayer is allowed to satisfy his tax liability in installment payments over a payment period of up to five years on petition by the taxpayer, if the Tax Commissioner determines such an agreement will facilitate collection.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A2"},"1":{"id":307682,"text":"Except as identified in subdivision 1, the Tax Commissioner is authorized to enter into a written agreement with any taxpayer under which such taxpayer is allowed to satisfy his tax liability in installment payments, if the Tax Commissioner determines such an agreement will facilitate collection.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A","next_prefix":"B"},"2":{"id":307683,"text":"Except as otherwise provided in this section, any agreement entered into by the Tax Commissioner under subsection A shall remain in effect for the term of the agreement.\n\t\t\tThe Tax Commissioner may terminate any installment agreement if:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2","next_prefix":"B1"},"3":{"id":307684,"text":"Information that the taxpayer provided prior to the date such agreement was entered into was inaccurate or incomplete; or","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"4":{"id":307685,"text":"The Tax Commissioner determines that the collection of any tax to which an agreement relates is in jeopardy.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"C"},"5":{"id":307686,"text":"The Tax Commissioner may alter, modify, or terminate an installment agreement in the case of the failure of the taxpayer:","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B2","next_prefix":"C1"},"6":{"id":307687,"text":"To pay any installment at the time it is due;","type":"section","prefixes":["C","1"],"prefix":"1","entire_prefix":"C1","prefix_anchor":"C1","level":2,"prior_prefix":"C","next_prefix":"C2"},"7":{"id":307688,"text":"To pay any other tax liability at the time it is due; or","type":"section","prefixes":["C","2"],"prefix":"2","entire_prefix":"C2","prefix_anchor":"C2","level":2,"prior_prefix":"C1","next_prefix":"C3"},"8":{"id":307689,"text":"To file with the Department any required tax or information return during the time period such agreement is in effect.","type":"section","prefixes":["C","3"],"prefix":"3","entire_prefix":"C3","prefix_anchor":"C3","level":2,"prior_prefix":"C2","next_prefix":"D"},"9":{"id":307690,"text":"The Tax Commissioner may alter, modify, or terminate an installment agreement under other exceptional circumstances as he deems appropriate.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C3"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1817\/","history_text":"<p>This law was first created in 1996. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?961+ful+CHAP0634\">634<\/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. It has been modified 1 time. 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. That modification is as follows: in 2023, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?231+ful+CHAP0643\">643<\/a>.<\/p>","references":[{"id":62733,"section_number":"58.1-1802.1","catch_line":"Period of limitations on collection; accrual of interest and penalty","order_by":null,"url":"\/58.1-1802.1\/"},{"id":78127,"section_number":"58.1-1817.1","catch_line":"Waiver of tax penalties for small businesses","order_by":null,"url":"\/58.1-1817.1\/"},{"id":85882,"section_number":"58.1-1845","catch_line":"Virginia Taxpayer Bill of Rights","order_by":null,"url":"\/58.1-1845\/"},{"id":55956,"section_number":"58.1-623.2","catch_line":"Cigarette exemption certificate","order_by":null,"url":"\/58.1-623.2\/"}],"refers_to":[{"id":62270,"section_number":"58.1-320","catch_line":"Imposition of tax","order_by":null,"url":"\/58.1-320\/"}],"permalink":{"id":253033,"object_type":"law","relational_id":85900,"identifier":"58.1-1817","token":"58.1\/I\/18\/1\/58.1-1817","url":"\/58.1-1817\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1817\/","token":"58.1\/I\/18\/1\/58.1-1817","dublin_core":{"Title":"Installment agreements for the payment of taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1817","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> 1. The <span class=\"dictionary\">Tax Commissioner<\/span> is required to offer to enter into a written agreement with any <span class=\"dictionary\">taxpayer<\/span> filing a return for taxes imposed under Article 2 (\u00a7&nbsp;<a class=\"law\" title=\"Imposition of tax\" href=\"\/58.1-320\/\">58.1-320<\/a> et seq.) of Chapter 3 under which such <span class=\"dictionary\">taxpayer<\/span> is allowed to satisfy his tax liability in installment payments over a payment period of up to five years on <span class=\"dictionary\">petition<\/span> by the <span class=\"dictionary\">taxpayer<\/span>, if the <span class=\"dictionary\">Tax Commissioner<\/span> determines such an agreement will facilitate collection. <a id=\"paragraph-307681\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1817\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"A2\" class=\"indent-1\"><p><span class=\"prefix-number\">2.<\/span> Except as identified in subdivision 1, the <span class=\"dictionary\">Tax Commissioner<\/span> is authorized to enter into a written agreement with any <span class=\"dictionary\">taxpayer<\/span> under which such <span class=\"dictionary\">taxpayer<\/span> is allowed to satisfy his tax liability in installment payments, if the <span class=\"dictionary\">Tax Commissioner<\/span> determines such an agreement will facilitate collection. <a id=\"paragraph-307682\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1817\/#A2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> Except as otherwise provided in this section, any agreement entered into by the <span class=\"dictionary\">Tax Commissioner<\/span> under subsection A shall remain in effect for the term of the agreement.\n\t\t\tThe <span class=\"dictionary\">Tax Commissioner<\/span> may terminate any installment agreement if: <a id=\"paragraph-307683\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1817\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B1\" class=\"indent-1\"><p><span class=\"prefix-number\">1.<\/span> Information that the <span class=\"dictionary\">taxpayer<\/span> provided prior to the date such agreement was entered into was inaccurate or incomplete; or <a id=\"paragraph-307684\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1817\/#B1\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B2\" class=\"indent-1\"><p><span class=\"prefix-number\">2.<\/span> The <span class=\"dictionary\">Tax Commissioner<\/span> determines that the collection of any tax to which an agreement relates is in jeopardy. <a id=\"paragraph-307685\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1817\/#B2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C\"><p><span class=\"prefix-number\">C.<\/span> The <span class=\"dictionary\">Tax Commissioner<\/span> may alter, modify, or terminate an installment agreement in the case of the failure of the <span class=\"dictionary\">taxpayer<\/span>: <a id=\"paragraph-307686\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1817\/#C\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C1\" class=\"indent-1\"><p><span class=\"prefix-number\">1.<\/span> To pay any installment at the time it is due; <a id=\"paragraph-307687\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1817\/#C1\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C2\" class=\"indent-1\"><p><span class=\"prefix-number\">2.<\/span> To pay any other tax liability at the time it is due; or <a id=\"paragraph-307688\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1817\/#C2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C3\" class=\"indent-1\"><p><span class=\"prefix-number\">3.<\/span> To file with the <span class=\"dictionary\">Department<\/span> any required tax or information return during the time period such agreement is in effect. <a id=\"paragraph-307689\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1817\/#C3\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"D\"><p><span class=\"prefix-number\">D.<\/span> The <span class=\"dictionary\">Tax Commissioner<\/span> may alter, modify, or terminate an installment agreement under other exceptional circumstances as he deems appropriate. <a id=\"paragraph-307690\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1817\/#D\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nINSTALLMENT AGREEMENTS FOR THE PAYMENT OF TAXES (\u00a7 58.1-1817)\n\nA. 1. The Tax Commissioner is required to offer to enter into a written\nagreement with any taxpayer filing a return for taxes imposed under Article 2\n(\u00a7 58.1-320 et seq.) of Chapter 3 under which such taxpayer is allowed to\nsatisfy his tax liability in installment payments over a payment period of up to\nfive years on petition by the taxpayer, if the Tax Commissioner determines such\nan agreement will facilitate collection.\n\n   2. Except as identified in subdivision 1, the Tax Commissioner is authorized\n   to enter into a written agreement with any taxpayer under which such taxpayer\n   is allowed to satisfy his tax liability in installment payments, if the Tax\n   Commissioner determines such an agreement will facilitate collection.\n\nB. Except as otherwise provided in this section, any agreement entered into by\nthe Tax Commissioner under subsection A shall remain in effect for the term of\nthe agreement.\n\t\t\tThe Tax Commissioner may terminate any installment agreement if:\n\n   1. Information that the taxpayer provided prior to the date such agreement was\n   entered into was inaccurate or incomplete; or\n\n   2. The Tax Commissioner determines that the collection of any tax to which an\n   agreement relates is in jeopardy.\n\nC. The Tax Commissioner may alter, modify, or terminate an installment agreement\nin the case of the failure of the taxpayer:\n\n   1. To pay any installment at the time it is due;\n\n   2. To pay any other tax liability at the time it is due; or\n\n   3. To file with the Department any required tax or information return during\n   the time period such agreement is in effect.\n\nD. The Tax Commissioner may alter, modify, or terminate an installment agreement\nunder other exceptional circumstances as he deems appropriate.\n\nHISTORY: 1996, c. 634; 2023, c. 643.","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}}