{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2299.11.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2299.11.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2299.11.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2299.11.html"}],"law_id":68744,"edition_id":1,"section_id":68744,"structure_id":13590,"section_number":"58.1-2299.11","catch_line":"Bond","history":"2012, cc. 217, 225.","full_text":"The Commissioner may, when in his judgment it is necessary and advisable so to do in order to secure the collection of the tax levied by this chapter, require any person subject to such tax to file with him a bond, with such surety as the Commissioner determines is necessary to secure the payment of any tax, penalty, or interest due or which may become due from such person. In lieu of such bond, securities approved by the Commissioner may be deposited with the State Treasurer, which securities shall be kept in the custody of the State Treasurer and shall be sold by him, at the request of the Commissioner, at public or private sale if it becomes necessary to do so in order to recover any tax, penalty, or interest due the Commonwealth under this chapter. Upon any such sale, the surplus, if any, above the amounts due under this chapter shall be returned to the person who deposited the securities.","order_by":null,"text":{"0":{"id":248866,"text":"The Commissioner may, when in his judgment it is necessary and advisable so to do in order to secure the collection of the tax levied by this chapter, require any person subject to such tax to file with him a bond, with such surety as the Commissioner determines is necessary to secure the payment of any tax, penalty, or interest due or which may become due from such person. In lieu of such bond, securities approved by the Commissioner may be deposited with the State Treasurer, which securities shall be kept in the custody of the State Treasurer and shall be sold by him, at the request of the Commissioner, at public or private sale if it becomes necessary to do so in order to recover any tax, penalty, or interest due the Commonwealth under this chapter. Upon any such sale, the surplus, if any, above the amounts due under this chapter shall be returned to the person who deposited the securities.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13590,"edition_id":1,"name":"Motor Vehicle Fuels Sales Tax in Certain Transportation Districts","identifier":"22.1","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:45:20","date_modified":"2026-06-26 03:45:20","permalink":{"id":255729,"object_type":"structure","relational_id":13590,"identifier":"22.1","token":"58.1\/II\/22.1","url":"\/58.1\/II\/22.1\/","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":64772,"structure_id":13590,"section_number":"58.1-2291","catch_line":"Title","url":"\/58.1-2291\/","token":"58.1\/II\/22.1\/58.1-2291","metadata":false},{"id":84453,"structure_id":13590,"section_number":"58.1-2292","catch_line":"Definitions","url":"\/58.1-2292\/","token":"58.1\/II\/22.1\/58.1-2292","metadata":false},{"id":73431,"structure_id":13590,"section_number":"58.1-2293","catch_line":"Regulation; forms","url":"\/58.1-2293\/","token":"58.1\/II\/22.1\/58.1-2293","metadata":false},{"id":61267,"structure_id":13590,"section_number":"58.1-2294","catch_line":"Disclosure of information; penalties","url":"\/58.1-2294\/","token":"58.1\/II\/22.1\/58.1-2294","metadata":false},{"id":82846,"structure_id":13590,"section_number":"58.1-2295","catch_line":"Levy; payment of tax","url":"\/58.1-2295\/","token":"58.1\/II\/22.1\/58.1-2295","metadata":false},{"id":86476,"structure_id":13590,"section_number":"58.1-2295.1","catch_line":"Repealed","url":"\/58.1-2295.1\/","token":"58.1\/II\/22.1\/58.1-2295.1","metadata":false},{"id":54557,"structure_id":13590,"section_number":"58.1-2296","catch_line":"Backup tax; liability","url":"\/58.1-2296\/","token":"58.1\/II\/22.1\/58.1-2296","metadata":false},{"id":84109,"structure_id":13590,"section_number":"58.1-2297","catch_line":"When tax return and payment are due; credits for overpayment","url":"\/58.1-2297\/","token":"58.1\/II\/22.1\/58.1-2297","metadata":false},{"id":81844,"structure_id":13590,"section_number":"58.1-2298","catch_line":"Deductions","url":"\/58.1-2298\/","token":"58.1\/II\/22.1\/58.1-2298","metadata":false},{"id":65089,"structure_id":13590,"section_number":"58.1-2299","catch_line":"Bad debts","url":"\/58.1-2299\/","token":"58.1\/II\/22.1\/58.1-2299","metadata":false},{"id":70550,"structure_id":13590,"section_number":"58.1-2299.1","catch_line":"Exclusion from professional license tax","url":"\/58.1-2299.1\/","token":"58.1\/II\/22.1\/58.1-2299.1","metadata":false},{"id":82690,"structure_id":13590,"section_number":"58.1-2299.10","catch_line":"Willful commission of prohibited acts; criminal penalties","url":"\/58.1-2299.10\/","token":"58.1\/II\/22.1\/58.1-2299.10","metadata":false},{"id":68744,"structure_id":13590,"section_number":"58.1-2299.11","catch_line":"Bond","url":"\/58.1-2299.11\/","token":"58.1\/II\/22.1\/58.1-2299.11","metadata":false},{"id":83356,"structure_id":13590,"section_number":"58.1-2299.12","catch_line":"Jeopardy assessment","url":"\/58.1-2299.12\/","token":"58.1\/II\/22.1\/58.1-2299.12","metadata":false},{"id":78522,"structure_id":13590,"section_number":"58.1-2299.13","catch_line":"Memorandum of lien for collection of taxes","url":"\/58.1-2299.13\/","token":"58.1\/II\/22.1\/58.1-2299.13","metadata":false},{"id":69938,"structure_id":13590,"section_number":"58.1-2299.14","catch_line":"Recordkeeping requirements; inspection of records; civil penalties","url":"\/58.1-2299.14\/","token":"58.1\/II\/22.1\/58.1-2299.14","metadata":false},{"id":69492,"structure_id":13590,"section_number":"58.1-2299.15","catch_line":"Application to Commissioner for correction; appeal","url":"\/58.1-2299.15\/","token":"58.1\/II\/22.1\/58.1-2299.15","metadata":false},{"id":58582,"structure_id":13590,"section_number":"58.1-2299.16","catch_line":"Period of limitations","url":"\/58.1-2299.16\/","token":"58.1\/II\/22.1\/58.1-2299.16","metadata":false},{"id":70401,"structure_id":13590,"section_number":"58.1-2299.17","catch_line":"Waiver of time limitation on assessment of taxes","url":"\/58.1-2299.17\/","token":"58.1\/II\/22.1\/58.1-2299.17","metadata":false},{"id":55676,"structure_id":13590,"section_number":"58.1-2299.18","catch_line":"Suits to recover taxes","url":"\/58.1-2299.18\/","token":"58.1\/II\/22.1\/58.1-2299.18","metadata":false},{"id":65813,"structure_id":13590,"section_number":"58.1-2299.19","catch_line":"Liability of corporate or partnership officer; penalty","url":"\/58.1-2299.19\/","token":"58.1\/II\/22.1\/58.1-2299.19","metadata":false},{"id":57267,"structure_id":13590,"section_number":"58.1-2299.2","catch_line":"Certificates of registration; issuance; civil penalty","url":"\/58.1-2299.2\/","token":"58.1\/II\/22.1\/58.1-2299.2","metadata":false},{"id":56491,"structure_id":13590,"section_number":"58.1-2299.20","catch_line":"Disposition of tax revenues","url":"\/58.1-2299.20\/","token":"58.1\/II\/22.1\/58.1-2299.20","metadata":false},{"id":79836,"structure_id":13590,"section_number":"58.1-2299.3","catch_line":"Collection of tax","url":"\/58.1-2299.3\/","token":"58.1\/II\/22.1\/58.1-2299.3","metadata":false},{"id":56544,"structure_id":13590,"section_number":"58.1-2299.4","catch_line":"Absorption of tax prohibited","url":"\/58.1-2299.4\/","token":"58.1\/II\/22.1\/58.1-2299.4","metadata":false},{"id":80259,"structure_id":13590,"section_number":"58.1-2299.5","catch_line":"Sale of business","url":"\/58.1-2299.5\/","token":"58.1\/II\/22.1\/58.1-2299.5","metadata":false},{"id":65221,"structure_id":13590,"section_number":"58.1-2299.6","catch_line":"Late filing or payment; civil penalty","url":"\/58.1-2299.6\/","token":"58.1\/II\/22.1\/58.1-2299.6","metadata":false},{"id":58774,"structure_id":13590,"section_number":"58.1-2299.7","catch_line":"False or fraudulent return; civil penalty","url":"\/58.1-2299.7\/","token":"58.1\/II\/22.1\/58.1-2299.7","metadata":false},{"id":76960,"structure_id":13590,"section_number":"58.1-2299.8","catch_line":"Payment of civil penalty; disposition; waiver","url":"\/58.1-2299.8\/","token":"58.1\/II\/22.1\/58.1-2299.8","metadata":false},{"id":72202,"structure_id":13590,"section_number":"58.1-2299.9","catch_line":"Prohibited acts; criminal penalties","url":"\/58.1-2299.9\/","token":"58.1\/II\/22.1\/58.1-2299.9","metadata":false}],"previous_section":{"id":82690,"structure_id":13590,"section_number":"58.1-2299.10","catch_line":"Willful commission of prohibited acts; criminal penalties","url":"\/58.1-2299.10\/","token":"58.1\/II\/22.1\/58.1-2299.10","metadata":false},"next_section":{"id":83356,"structure_id":13590,"section_number":"58.1-2299.12","catch_line":"Jeopardy assessment","url":"\/58.1-2299.12\/","token":"58.1\/II\/22.1\/58.1-2299.12","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2299.11\/","history_text":"<p>This law was first created in 2012. The record of its establishment is cataloged in chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0217\">217<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0225\">225<\/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.<\/p>","references":false,"refers_to":false,"permalink":{"id":255779,"object_type":"law","relational_id":68744,"identifier":"58.1-2299.11","token":"58.1\/II\/22.1\/58.1-2299.11","url":"\/58.1-2299.11\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2299.11\/","token":"58.1\/II\/22.1\/58.1-2299.11","dublin_core":{"Title":"Bond","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2299.11","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The <span class=\"dictionary\">Commissioner<\/span> may, when in his <span class=\"dictionary\">judgment<\/span> it is necessary and advisable so to do in <span class=\"dictionary\">order<\/span> to secure the collection of the tax levied by this chapter, require any person subject to such tax to file with him a <span class=\"dictionary\">bond<\/span>, with such <span class=\"dictionary\">surety<\/span> as the <span class=\"dictionary\">Commissioner<\/span> determines is necessary to secure the payment of any tax, <span class=\"dictionary\">penalty<\/span>, or interest due or which may become due from such person. In lieu of such <span class=\"dictionary\">bond<\/span>, securities approved by the <span class=\"dictionary\">Commissioner<\/span> may be deposited with the State Treasurer, which securities shall be kept in the <span class=\"dictionary\">custody<\/span> of the State Treasurer and shall be sold by him, at the request of the <span class=\"dictionary\">Commissioner<\/span>, at public or private <span class=\"dictionary\">sale<\/span> if it becomes necessary to do so in <span class=\"dictionary\">order<\/span> to recover any tax, <span class=\"dictionary\">penalty<\/span>, or interest due the Commonwealth under this chapter. Upon any such <span class=\"dictionary\">sale<\/span>, the surplus, if any, above the amounts due under this chapter shall be returned to the person who deposited the securities.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nBOND (\u00a7 58.1-2299.11)\n\nThe Commissioner may, when in his judgment it is necessary and advisable so to\ndo in order to secure the collection of the tax levied by this chapter, require\nany person subject to such tax to file with him a bond, with such surety as the\nCommissioner determines is necessary to secure the payment of any tax, penalty,\nor interest due or which may become due from such person. In lieu of such bond,\nsecurities approved by the Commissioner may be deposited with the State\nTreasurer, which securities shall be kept in the custody of the State Treasurer\nand shall be sold by him, at the request of the Commissioner, at public or\nprivate sale if it becomes necessary to do so in order to recover any tax,\npenalty, or interest due the Commonwealth under this chapter. Upon any such\nsale, the surplus, if any, above the amounts due under this chapter shall be\nreturned to the person who deposited the securities.\n\nHISTORY: 2012, cc. 217, 225.","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}}