{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-344.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-344.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-344.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-344.1.html"}],"law_id":61501,"edition_id":1,"section_id":61501,"structure_id":14178,"section_number":"58.1-344.1","catch_line":"Postponement of time for performing certain acts","history":"1991, cc. 346, 361; 1996, c. 401.","full_text":"Penalty, interest, and addition to tax shall not apply or be computed with respect to the tax imposed in Article 2 of this chapter during the period of time that an individual enjoys the extension under subdivision 2 of subsections F and G of \u00a7 58.1-344. The periods of limitation prescribed in Chapter 18 (\u00a7 58.1-1800 et seq.) of this title shall also be extended by the number of days to which an individual is entitled to an extension under subdivision 2 of subsections F and G of \u00a7 58.1-344.","order_by":null,"text":{"0":{"id":224613,"text":"Penalty, interest, and addition to tax shall not apply or be computed with respect to the tax imposed in Article 2 of this chapter during the period of time that an individual enjoys the extension under subdivision 2 of subsections F and G of \u00a7 58.1-344. The periods of limitation prescribed in Chapter 18 (\u00a7 58.1-1800 et seq.) of this title shall also be extended by the number of days to which an individual is entitled to an extension under subdivision 2 of subsections F and G of \u00a7 58.1-344.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14178,"edition_id":1,"name":"Accounting, Returns, Procedures for Individuals","identifier":"4","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:47:09","date_modified":"2026-06-26 03:47:09","permalink":{"id":254259,"object_type":"structure","relational_id":14178,"identifier":"4","token":"58.1\/I\/3\/4","url":"\/58.1\/I\/3\/4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","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":75406,"structure_id":14178,"section_number":"58.1-340","catch_line":"Accounting","url":"\/58.1-340\/","token":"58.1\/I\/3\/4\/58.1-340","metadata":false},{"id":68211,"structure_id":14178,"section_number":"58.1-341","catch_line":"Returns of individuals","url":"\/58.1-341\/","token":"58.1\/I\/3\/4\/58.1-341","metadata":false},{"id":62449,"structure_id":14178,"section_number":"58.1-341.1","catch_line":"Returns of individuals; required information","url":"\/58.1-341.1\/","token":"58.1\/I\/3\/4\/58.1-341.1","metadata":false},{"id":79637,"structure_id":14178,"section_number":"58.1-341.2","catch_line":"Returns of individuals; notification of tax return data breach","url":"\/58.1-341.2\/","token":"58.1\/I\/3\/4\/58.1-341.2","metadata":false},{"id":75158,"structure_id":14178,"section_number":"58.1-342","catch_line":"Special cases in which nonresident need not file Virginia return","url":"\/58.1-342\/","token":"58.1\/I\/3\/4\/58.1-342","metadata":false},{"id":71576,"structure_id":14178,"section_number":"58.1-343","catch_line":"Place of filing","url":"\/58.1-343\/","token":"58.1\/I\/3\/4\/58.1-343","metadata":false},{"id":66015,"structure_id":14178,"section_number":"58.1-344","catch_line":"Extension of time for filing returns","url":"\/58.1-344\/","token":"58.1\/I\/3\/4\/58.1-344","metadata":false},{"id":61501,"structure_id":14178,"section_number":"58.1-344.1","catch_line":"Postponement of time for performing certain acts","url":"\/58.1-344.1\/","token":"58.1\/I\/3\/4\/58.1-344.1","metadata":false},{"id":70736,"structure_id":14178,"section_number":"58.1-344.2","catch_line":"Voluntary contributions; cost of administration","url":"\/58.1-344.2\/","token":"58.1\/I\/3\/4\/58.1-344.2","metadata":false},{"id":76366,"structure_id":14178,"section_number":"58.1-344.3","catch_line":"Voluntary contributions of refunds requirements","url":"\/58.1-344.3\/","token":"58.1\/I\/3\/4\/58.1-344.3","metadata":false},{"id":83671,"structure_id":14178,"section_number":"58.1-344.4","catch_line":"Voluntary contributions of refunds into Commonwealth Savers Plan accounts","url":"\/58.1-344.4\/","token":"58.1\/I\/3\/4\/58.1-344.4","metadata":false},{"id":78857,"structure_id":14178,"section_number":"58.1-345","catch_line":"Repealed","url":"\/58.1-345\/","token":"58.1\/I\/3\/4\/58.1-345","metadata":false},{"id":66119,"structure_id":14178,"section_number":"58.1-346.1","catch_line":"Expired","url":"\/58.1-346.1\/","token":"58.1\/I\/3\/4\/58.1-346.1","metadata":false},{"id":84849,"structure_id":14178,"section_number":"58.1-346.1:1","catch_line":"Repealed","url":"\/58.1-346.1_1\/","token":"58.1\/I\/3\/4\/58.1-346.1_1","metadata":false},{"id":84920,"structure_id":14178,"section_number":"58.1-346.2","catch_line":"Expired","url":"\/58.1-346.2\/","token":"58.1\/I\/3\/4\/58.1-346.2","metadata":false},{"id":55352,"structure_id":14178,"section_number":"58.1-346.2:1","catch_line":"Repealed","url":"\/58.1-346.2_1\/","token":"58.1\/I\/3\/4\/58.1-346.2_1","metadata":false},{"id":67265,"structure_id":14178,"section_number":"58.1-346.3","catch_line":"Expired","url":"\/58.1-346.3\/","token":"58.1\/I\/3\/4\/58.1-346.3","metadata":false},{"id":70052,"structure_id":14178,"section_number":"58.1-346.3:1","catch_line":"Repealed","url":"\/58.1-346.3_1\/","token":"58.1\/I\/3\/4\/58.1-346.3_1","metadata":false},{"id":60485,"structure_id":14178,"section_number":"58.1-346.4","catch_line":"Expired","url":"\/58.1-346.4\/","token":"58.1\/I\/3\/4\/58.1-346.4","metadata":false},{"id":64676,"structure_id":14178,"section_number":"58.1-346.4:1","catch_line":"Repealed","url":"\/58.1-346.4_1\/","token":"58.1\/I\/3\/4\/58.1-346.4_1","metadata":false},{"id":83478,"structure_id":14178,"section_number":"58.1-347","catch_line":"Penalty for failure to file income tax returns in time","url":"\/58.1-347\/","token":"58.1\/I\/3\/4\/58.1-347","metadata":false},{"id":56951,"structure_id":14178,"section_number":"58.1-348","catch_line":"Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation","url":"\/58.1-348\/","token":"58.1\/I\/3\/4\/58.1-348","metadata":false},{"id":75466,"structure_id":14178,"section_number":"58.1-348.1","catch_line":"Fraudulent assistance; penalty","url":"\/58.1-348.1\/","token":"58.1\/I\/3\/4\/58.1-348.1","metadata":false},{"id":76506,"structure_id":14178,"section_number":"58.1-348.2","catch_line":"Authority to enjoin income tax return preparers","url":"\/58.1-348.2\/","token":"58.1\/I\/3\/4\/58.1-348.2","metadata":false},{"id":76606,"structure_id":14178,"section_number":"58.1-348.3","catch_line":"Requirement that income tax return preparers use identification numbers","url":"\/58.1-348.3\/","token":"58.1\/I\/3\/4\/58.1-348.3","metadata":false},{"id":76663,"structure_id":14178,"section_number":"58.1-348.4","catch_line":"Failure to provide identification number; civil penalty","url":"\/58.1-348.4\/","token":"58.1\/I\/3\/4\/58.1-348.4","metadata":false},{"id":82423,"structure_id":14178,"section_number":"58.1-349","catch_line":"Information returns prima facie evidence","url":"\/58.1-349\/","token":"58.1\/I\/3\/4\/58.1-349","metadata":false},{"id":85251,"structure_id":14178,"section_number":"58.1-350","catch_line":"Procuring returns from delinquent individuals or fiduciaries","url":"\/58.1-350\/","token":"58.1\/I\/3\/4\/58.1-350","metadata":false},{"id":56960,"structure_id":14178,"section_number":"58.1-351","catch_line":"When, where and how individual income taxes payable and collectible","url":"\/58.1-351\/","token":"58.1\/I\/3\/4\/58.1-351","metadata":false},{"id":69437,"structure_id":14178,"section_number":"58.1-352","catch_line":"Memorandum assessments","url":"\/58.1-352\/","token":"58.1\/I\/3\/4\/58.1-352","metadata":false},{"id":70299,"structure_id":14178,"section_number":"58.1-353","catch_line":"Duties of county and city treasurer in collecting tax","url":"\/58.1-353\/","token":"58.1\/I\/3\/4\/58.1-353","metadata":false},{"id":78012,"structure_id":14178,"section_number":"58.1-354","catch_line":"Separate individual income assessment sheets or forms; how kept","url":"\/58.1-354\/","token":"58.1\/I\/3\/4\/58.1-354","metadata":false},{"id":65733,"structure_id":14178,"section_number":"58.1-355","catch_line":"Income taxes of members of armed services on death","url":"\/58.1-355\/","token":"58.1\/I\/3\/4\/58.1-355","metadata":false},{"id":64802,"structure_id":14178,"section_number":"58.1-356","catch_line":"Reporting of payments by third-party settlement organizations","url":"\/58.1-356\/","token":"58.1\/I\/3\/4\/58.1-356","metadata":false}],"previous_section":{"id":66015,"structure_id":14178,"section_number":"58.1-344","catch_line":"Extension of time for filing returns","url":"\/58.1-344\/","token":"58.1\/I\/3\/4\/58.1-344","metadata":false},"next_section":{"id":70736,"structure_id":14178,"section_number":"58.1-344.2","catch_line":"Voluntary contributions; cost of administration","url":"\/58.1-344.2\/","token":"58.1\/I\/3\/4\/58.1-344.2","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-344.1\/","history_text":"<p>This law was first created in 1991. The record of its establishment is cataloged in chapters 346 and 361 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. Unfortunately, the 1991 \u201cActs\u201d aren\u2019t available online. 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 1996, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?961+ful+CHAP0401\">401<\/a>.<\/p>","references":false,"refers_to":[{"id":82892,"section_number":"58.1-1800","catch_line":"Local treasurer to receive state taxes; list of delinquent taxes","order_by":null,"url":"\/58.1-1800\/"},{"id":66015,"section_number":"58.1-344","catch_line":"Extension of time for filing returns","order_by":null,"url":"\/58.1-344\/"}],"permalink":{"id":254289,"object_type":"law","relational_id":61501,"identifier":"58.1-344.1","token":"58.1\/I\/3\/4\/58.1-344.1","url":"\/58.1-344.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-344.1\/","token":"58.1\/I\/3\/4\/58.1-344.1","dublin_core":{"Title":"Postponement of time for performing certain acts","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-344.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p><span class=\"dictionary\">Penalty<\/span>, interest, and addition to tax shall not apply or be computed with respect to the tax imposed in Article 2 of this chapter during the period of time that an <span class=\"dictionary\">individual<\/span> enjoys the extension under subdivision 2 of subsections F and G of \u00a7&nbsp;<a class=\"law\" title=\"Extension of time for filing returns\" href=\"\/58.1-344\/\">58.1-344<\/a>. The periods of limitation prescribed in Chapter 18 (\u00a7&nbsp;<a class=\"law\" title=\"Local treasurer to receive state taxes; list of delinquent taxes\" href=\"\/58.1-1800\/\">58.1-1800<\/a> et seq.) of this title shall also be extended by the number of days to which an <span class=\"dictionary\">individual<\/span> is entitled to an extension under subdivision 2 of subsections F and G of \u00a7&nbsp;<a class=\"law\" title=\"Extension of time for filing returns\" href=\"\/58.1-344\/\">58.1-344<\/a>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPOSTPONEMENT OF TIME FOR PERFORMING CERTAIN ACTS (\u00a7 58.1-344.1)\n\nPenalty, interest, and addition to tax shall not apply or be computed with\nrespect to the tax imposed in Article 2 of this chapter during the period of\ntime that an individual enjoys the extension under subdivision 2 of subsections\nF and G of \u00a7 58.1-344. The periods of limitation prescribed in Chapter 18 (\u00a7\n58.1-1800 et seq.) of this title shall also be extended by the number of days to\nwhich an individual is entitled to an extension under subdivision 2 of\nsubsections F and G of \u00a7 58.1-344.\n\nHISTORY: 1991, cc. 346, 361; 1996, c. 401.","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}}