{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-202.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-202.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-202.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-202.1.html"}],"law_id":76765,"edition_id":1,"section_id":76765,"structure_id":12838,"section_number":"58.1-202.1","catch_line":"Payment of taxes by electronic funds transfer","history":"1996, cc. 370, 449; 1997, c. 193; 2003, cc. 36, 39.","full_text":"A\n\nIn accordance with the limitations contained in subsection B, the Tax Commissioner shall have the authority to require, consistent with the cash management policies of the Department of Treasury and the Department of Accounts, taxpayers subject to the taxes imposed pursuant to Articles 10 (§ 58.1-400 et seq.) and 16 (§ 58.1-460 et seq.) of Chapter 3 of this title and Chapter 6 (§ 58.1-600 et seq.) of this title to remit taxes by electronic funds transfer. Electronic funds transfer shall be made by automated clearinghouse debit transactions; however, the Tax Commissioner may authorize the use of any other means which ensures the availability of such funds to the Commonwealth on or before the due date of the tax.B\n\nA taxpayer required to remit any of the taxes enumerated in subsection A of this section shall be required to remit such taxes by electronic funds transfer if the average monthly liability for such taxes exceeds $20,000. The $20,000 threshold will apply to each of the taxes on a separate basis. The Tax Commissioner shall promulgate guidelines to determine eligibility criteria and periods. In developing such guidelines, the Department shall seek the counsel of interested groups including tax practitioners and representatives of the business community.C\n\nAll persons who act on a taxpayer’s behalf to remit the tax imposed pursuant to Article 16 (§ 58.1-460 et seq.) of Chapter 3 of this title shall be required to remit such withholding by electronic funds transfer if the payment of individual income tax withholding is made on behalf of 100 or more taxpayers. For the purposes of this subsection, electronic funds transfer shall be made by automated clearinghouse credit payment transactions; however, the Tax Commissioner may authorize the use of any other means that ensures the availability of such funds to the Commonwealth on or before the due date of the tax.","order_by":null,"text":{"0":{"id":275677,"text":"In accordance with the limitations contained in subsection B, the Tax Commissioner shall have the authority to require, consistent with the cash management policies of the Department of Treasury and the Department of Accounts, taxpayers subject to the taxes imposed pursuant to Articles 10 (§ 58.1-400 et seq.) and 16 (§ 58.1-460 et seq.) of Chapter 3 of this title and Chapter 6 (§ 58.1-600 et seq.) of this title to remit taxes by electronic funds transfer. Electronic funds transfer shall be made by automated clearinghouse debit transactions; however, the Tax Commissioner may authorize the use of any other means which ensures the availability of such funds to the Commonwealth on or before the due date of the tax.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":275678,"text":"A taxpayer required to remit any of the taxes enumerated in subsection A of this section shall be required to remit such taxes by electronic funds transfer if the average monthly liability for such taxes exceeds $20,000. The $20,000 threshold will apply to each of the taxes on a separate basis. The Tax Commissioner shall promulgate guidelines to determine eligibility criteria and periods. In developing such guidelines, the Department shall seek the counsel of interested groups including tax practitioners and representatives of the business community.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":275679,"text":"All persons who act on a taxpayer’s behalf to remit the tax imposed pursuant to Article 16 (§ 58.1-460 et seq.) of Chapter 3 of this title shall be required to remit such withholding by electronic funds transfer if the payment of individual income tax withholding is made on behalf of 100 or more taxpayers. For the purposes of this subsection, electronic funds transfer shall be made by automated clearinghouse credit payment transactions; however, the Tax Commissioner may authorize the use of any other means that ensures the availability of such funds to the Commonwealth on or before the due date of the tax.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":12838,"edition_id":1,"name":"Department of Taxation","identifier":"2","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":253165,"object_type":"structure","relational_id":12838,"identifier":"2","token":"58.1\/I\/2","url":"\/58.1\/I\/2\/","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":76786,"structure_id":12838,"section_number":"58.1-200","catch_line":"Tax Commissioner","url":"\/58.1-200\/","token":"58.1\/I\/2\/58.1-200","metadata":false},{"id":65097,"structure_id":12838,"section_number":"58.1-201","catch_line":"Oath and bond","url":"\/58.1-201\/","token":"58.1\/I\/2\/58.1-201","metadata":false},{"id":55867,"structure_id":12838,"section_number":"58.1-202","catch_line":"General powers and duties of Tax Commissioner","url":"\/58.1-202\/","token":"58.1\/I\/2\/58.1-202","metadata":false},{"id":76765,"structure_id":12838,"section_number":"58.1-202.1","catch_line":"Payment of taxes by electronic funds transfer","url":"\/58.1-202.1\/","token":"58.1\/I\/2\/58.1-202.1","metadata":false},{"id":67108,"structure_id":12838,"section_number":"58.1-202.2","catch_line":"Public-private partnerships; Public Private Partnership Oversight Committee","url":"\/58.1-202.2\/","token":"58.1\/I\/2\/58.1-202.2","metadata":false},{"id":65507,"structure_id":12838,"section_number":"58.1-202.3","catch_line":"Fillable tax forms","url":"\/58.1-202.3\/","token":"58.1\/I\/2\/58.1-202.3","metadata":false},{"id":62695,"structure_id":12838,"section_number":"58.1-203","catch_line":"Regulations and rulings","url":"\/58.1-203\/","token":"58.1\/I\/2\/58.1-203","metadata":false},{"id":82242,"structure_id":12838,"section_number":"58.1-204","catch_line":"Publication of rulings, decisions, orders and regulations","url":"\/58.1-204\/","token":"58.1\/I\/2\/58.1-204","metadata":false},{"id":74390,"structure_id":12838,"section_number":"58.1-205","catch_line":"Effect of regulations, rulings, etc., and administrative interpretations","url":"\/58.1-205\/","token":"58.1\/I\/2\/58.1-205","metadata":false},{"id":70654,"structure_id":12838,"section_number":"58.1-206","catch_line":"Continuing education program for assessing officers and boards of equalization","url":"\/58.1-206\/","token":"58.1\/I\/2\/58.1-206","metadata":false},{"id":61798,"structure_id":12838,"section_number":"58.1-207","catch_line":"Collection and publication of property tax data","url":"\/58.1-207\/","token":"58.1\/I\/2\/58.1-207","metadata":false},{"id":61965,"structure_id":12838,"section_number":"58.1-208","catch_line":"Classifications of real property","url":"\/58.1-208\/","token":"58.1\/I\/2\/58.1-208","metadata":false},{"id":86615,"structure_id":12838,"section_number":"58.1-209","catch_line":"Disclosure of social security account numbers","url":"\/58.1-209\/","token":"58.1\/I\/2\/58.1-209","metadata":false},{"id":73390,"structure_id":12838,"section_number":"58.1-210","catch_line":"Publication showing rates of local levies","url":"\/58.1-210\/","token":"58.1\/I\/2\/58.1-210","metadata":false},{"id":82771,"structure_id":12838,"section_number":"58.1-210.1","catch_line":"Publication of local transient occupancy taxes","url":"\/58.1-210.1\/","token":"58.1\/I\/2\/58.1-210.1","metadata":false},{"id":53985,"structure_id":12838,"section_number":"58.1-211","catch_line":"Department to advise Comptroller of amounts to be charged state collecting officers","url":"\/58.1-211\/","token":"58.1\/I\/2\/58.1-211","metadata":false},{"id":73857,"structure_id":12838,"section_number":"58.1-212","catch_line":"Office of Tax Commissioner; sessions and investigations elsewhere","url":"\/58.1-212\/","token":"58.1\/I\/2\/58.1-212","metadata":false},{"id":76190,"structure_id":12838,"section_number":"58.1-213","catch_line":"Assistants and clerks","url":"\/58.1-213\/","token":"58.1\/I\/2\/58.1-213","metadata":false},{"id":78510,"structure_id":12838,"section_number":"58.1-214","catch_line":"Promulgation and distribution of tax forms","url":"\/58.1-214\/","token":"58.1\/I\/2\/58.1-214","metadata":false},{"id":69034,"structure_id":12838,"section_number":"58.1-215","catch_line":"Charge for sale of publications","url":"\/58.1-215\/","token":"58.1\/I\/2\/58.1-215","metadata":false},{"id":72619,"structure_id":12838,"section_number":"58.1-216","catch_line":"Writs, notices, processes, and orders","url":"\/58.1-216\/","token":"58.1\/I\/2\/58.1-216","metadata":false},{"id":71448,"structure_id":12838,"section_number":"58.1-217","catch_line":"Form of writs, processes and orders; how served","url":"\/58.1-217\/","token":"58.1\/I\/2\/58.1-217","metadata":false},{"id":80071,"structure_id":12838,"section_number":"58.1-218","catch_line":"Fees and mileage of witnesses","url":"\/58.1-218\/","token":"58.1\/I\/2\/58.1-218","metadata":false},{"id":82787,"structure_id":12838,"section_number":"58.1-219","catch_line":"Examination of books and records of taxpayers","url":"\/58.1-219\/","token":"58.1\/I\/2\/58.1-219","metadata":false},{"id":79327,"structure_id":12838,"section_number":"58.1-220","catch_line":"Waiver of time limitation on assessment of omitted or additional state taxes","url":"\/58.1-220\/","token":"58.1\/I\/2\/58.1-220","metadata":false}],"previous_section":{"id":55867,"structure_id":12838,"section_number":"58.1-202","catch_line":"General powers and duties of Tax Commissioner","url":"\/58.1-202\/","token":"58.1\/I\/2\/58.1-202","metadata":false},"next_section":{"id":67108,"structure_id":12838,"section_number":"58.1-202.2","catch_line":"Public-private partnerships; Public Private Partnership Oversight Committee","url":"\/58.1-202.2\/","token":"58.1\/I\/2\/58.1-202.2","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-202.1\/","history_text":"

This law was first created in 1996. The record of its establishment is cataloged in chapters 370<\/a> and 449<\/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 2 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 1997, chapter 193<\/a>; in 2003, chapters 36<\/a> and 39<\/a>.<\/p>","references":[{"id":73538,"section_number":"58.1-615","catch_line":"Returns by dealers","order_by":null,"url":"\/58.1-615\/"}],"refers_to":[{"id":60955,"section_number":"58.1-400","catch_line":"Imposition of tax","order_by":null,"url":"\/58.1-400\/"},{"id":72120,"section_number":"58.1-460","catch_line":"Definitions","order_by":null,"url":"\/58.1-460\/"},{"id":63208,"section_number":"58.1-600","catch_line":"Short title","order_by":null,"url":"\/58.1-600\/"}],"permalink":{"id":253179,"object_type":"law","relational_id":76765,"identifier":"58.1-202.1","token":"58.1\/I\/2\/58.1-202.1","url":"\/58.1-202.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-202.1\/","token":"58.1\/I\/2\/58.1-202.1","dublin_core":{"Title":"Payment of taxes by electronic funds transfer","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-202.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> In accordance with the limitations contained in subsection B, the Tax Commissioner<\/span> shall have the authority to require, consistent with the cash management policies of the Department<\/span> of Treasury and the Department<\/span> of Accounts, taxpayers<\/span> subject to the taxes imposed pursuant to Articles 10 (§ 58.1-400<\/a> et seq.) and 16 (§ 58.1-460<\/a> et seq.) of Chapter 3 of this title and Chapter 6 (§ 58.1-600<\/a> et seq.) of this title to remit taxes by electronic funds transfer. Electronic funds transfer shall be made by automated clearinghouse debit transactions; however, the Tax Commissioner<\/span> may authorize the use of any other means which ensures the availability of such funds to the Commonwealth on or before the due date of the tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A taxpayer<\/span> required to remit any of the taxes enumerated in subsection A of this section shall be required to remit such taxes by electronic funds transfer if the average monthly liability for such taxes exceeds $20,000. The $20,000 threshold will apply to each of the taxes on a separate basis. The Tax Commissioner<\/span> shall promulgate guidelines to determine eligibility criteria and periods. In developing such guidelines, the Department<\/span> shall seek the counsel<\/span> of interested groups including tax practitioners and representatives of the business community. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> All persons who act on a taxpayer<\/span>’s behalf to remit the tax imposed pursuant to Article 16 (§ 58.1-460<\/a> et seq.) of Chapter 3 of this title shall be required to remit such withholding by electronic funds transfer if the payment of individual income tax withholding is made on behalf of 100 or more taxpayers<\/span>. For the purposes of this subsection, electronic funds transfer shall be made by automated clearinghouse credit payment transactions; however, the Tax Commissioner<\/span> may authorize the use of any other means that ensures the availability of such funds to the Commonwealth on or before the due date of the tax. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER (\u00a7 58.1-202.1)\n\nA. In accordance with the limitations contained in subsection B, the Tax\nCommissioner shall have the authority to require, consistent with the cash\nmanagement policies of the Department of Treasury and the Department of\nAccounts, taxpayers subject to the taxes imposed pursuant to Articles 10 (§\n58.1-400 et seq.) and 16 (§ 58.1-460 et seq.) of Chapter 3 of this title\nand Chapter 6 (§ 58.1-600 et seq.) of this title to remit taxes by\nelectronic funds transfer. Electronic funds transfer shall be made by automated\nclearinghouse debit transactions; however, the Tax Commissioner may authorize\nthe use of any other means which ensures the availability of such funds to the\nCommonwealth on or before the due date of the tax.\n\nB. A taxpayer required to remit any of the taxes enumerated in subsection A of\nthis section shall be required to remit such taxes by electronic funds transfer\nif the average monthly liability for such taxes exceeds $20,000. The $20,000\nthreshold will apply to each of the taxes on a separate basis. The Tax\nCommissioner shall promulgate guidelines to determine eligibility criteria and\nperiods. In developing such guidelines, the Department shall seek the counsel of\ninterested groups including tax practitioners and representatives of the\nbusiness community.\n\nC. All persons who act on a taxpayer’s behalf to remit the tax imposed\npursuant to Article 16 (§ 58.1-460 et seq.) of Chapter 3 of this title\nshall be required to remit such withholding by electronic funds transfer if the\npayment of individual income tax withholding is made on behalf of 100 or more\ntaxpayers. For the purposes of this subsection, electronic funds transfer shall\nbe made by automated clearinghouse credit payment transactions; however, the Tax\nCommissioner may authorize the use of any other means that ensures the\navailability of such funds to the Commonwealth on or before the due date of the\ntax.\n\nHISTORY: 1996, cc. 370, 449; 1997, c. 193; 2003, cc. 36, 39.","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}}