{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2026.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2026.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2026.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2026.html"}],"law_id":67044,"edition_id":1,"section_id":67044,"structure_id":12927,"section_number":"58.1-2026","catch_line":"Reserved","history":null,"full_text":"Reserved.","order_by":null,"text":{"0":{"id":242979,"text":"Reserved.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":12927,"edition_id":1,"name":"Collections and Refunds","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":12926,"metadata":{},"date_created":"2026-06-26 03:44:02","date_modified":"2026-06-26 03:44:02","permalink":{"id":255271,"object_type":"structure","relational_id":12927,"identifier":"2","token":"58.1\/II\/20\/2","url":"\/58.1\/II\/20\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12926,"edition_id":1,"name":"General Provisions","identifier":"20","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:44:02","date_modified":"2026-06-26 03:44:02","permalink":{"id":255263,"object_type":"structure","relational_id":12926,"identifier":"20","token":"58.1\/II\/20","url":"\/58.1\/II\/20\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","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":71734,"structure_id":12927,"section_number":"58.1-2020","catch_line":"Collection out of estate in hands of or debts due by third party","url":"\/58.1-2020\/","token":"58.1\/II\/20\/2\/58.1-2020","metadata":false},{"id":70508,"structure_id":12927,"section_number":"58.1-2021","catch_line":"Memorandum of lien for collection of taxes","url":"\/58.1-2021\/","token":"58.1\/II\/20\/2\/58.1-2021","metadata":false},{"id":57360,"structure_id":12927,"section_number":"58.1-2022","catch_line":"Additional proceedings for the collection of taxes; jurisdiction and venue","url":"\/58.1-2022\/","token":"58.1\/II\/20\/2\/58.1-2022","metadata":false},{"id":64152,"structure_id":12927,"section_number":"58.1-2023","catch_line":"Judgment or decree; effect thereof; enforcement","url":"\/58.1-2023\/","token":"58.1\/II\/20\/2\/58.1-2023","metadata":false},{"id":62053,"structure_id":12927,"section_number":"58.1-2024","catch_line":"Collection in foreign jurisdiction","url":"\/58.1-2024\/","token":"58.1\/II\/20\/2\/58.1-2024","metadata":false},{"id":54033,"structure_id":12927,"section_number":"58.1-2025","catch_line":"Omitted taxes","url":"\/58.1-2025\/","token":"58.1\/II\/20\/2\/58.1-2025","metadata":false},{"id":67044,"structure_id":12927,"section_number":"58.1-2026","catch_line":"Reserved","url":"\/58.1-2026\/","token":"58.1\/II\/20\/2\/58.1-2026","metadata":false},{"id":80779,"structure_id":12927,"section_number":"58.1-2030","catch_line":"Petition for correction of taxes, etc., assessed by State Corporation Commission","url":"\/58.1-2030\/","token":"58.1\/II\/20\/2\/58.1-2030","metadata":false},{"id":72534,"structure_id":12927,"section_number":"58.1-2031","catch_line":"Hearing; notice","url":"\/58.1-2031\/","token":"58.1\/II\/20\/2\/58.1-2031","metadata":false},{"id":75153,"structure_id":12927,"section_number":"58.1-2032","catch_line":"Determination by State Corporation Commission","url":"\/58.1-2032\/","token":"58.1\/II\/20\/2\/58.1-2032","metadata":false},{"id":61578,"structure_id":12927,"section_number":"58.1-2033","catch_line":"Appeal","url":"\/58.1-2033\/","token":"58.1\/II\/20\/2\/58.1-2033","metadata":false},{"id":67533,"structure_id":12927,"section_number":"58.1-2034","catch_line":"Correction of other erroneous assessments made by the State Corporation Commission","url":"\/58.1-2034\/","token":"58.1\/II\/20\/2\/58.1-2034","metadata":false},{"id":59035,"structure_id":12927,"section_number":"58.1-2035","catch_line":"Correction of mere clerical errors","url":"\/58.1-2035\/","token":"58.1\/II\/20\/2\/58.1-2035","metadata":false}],"previous_section":{"id":54033,"structure_id":12927,"section_number":"58.1-2025","catch_line":"Omitted taxes","url":"\/58.1-2025\/","token":"58.1\/II\/20\/2\/58.1-2025","metadata":false},"next_section":{"id":80779,"structure_id":12927,"section_number":"58.1-2030","catch_line":"Petition for correction of taxes, etc., assessed by State Corporation Commission","url":"\/58.1-2030\/","token":"58.1\/II\/20\/2\/58.1-2030","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2026\/","references":false,"refers_to":false,"permalink":{"id":255297,"object_type":"law","relational_id":67044,"identifier":"58.1-2026","token":"58.1\/II\/20\/2\/58.1-2026","url":"\/58.1-2026\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2026\/","token":"58.1\/II\/20\/2\/58.1-2026","dublin_core":{"Title":"Reserved","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2026","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Reserved.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nRESERVED (\u00a7 58.1-2026)\n\nReserved.\n","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}}