{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-351.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-351.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-351.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-351.html"}],"law_id":56960,"edition_id":1,"section_id":56960,"structure_id":14178,"section_number":"58.1-351","catch_line":"When, where and how individual income taxes payable and collectible","history":"Code 1950, \u00a7 58-151.077; 1971, Ex. Sess., c. 171; 1977, c. 396; 1984, c. 675; 1989, cc. 629, 642; 1991, cc. 316, 331.","full_text":"Each individual and fiduciary liable for income tax shall pay the same to the treasurer of the county or city with whose commissioner of the revenue the taxpayer files his return at the time fixed by law for filing the return. The full amount of the tax payable as shown on the face of the return shall be so paid. A taxpayer may file his return and pay his tax in full in the closing days of his taxable year provided he is able to prepare a complete return.\n\t\tIf any payment is not made in full when due, there shall be added to the entire tax or to any unpaid balance of the tax, a penalty of six percent of the amount thereof, if the failure is for not more than one month, with an additional six percent for each additional month or fraction thereof during which such failure to pay continues, not exceeding thirty percent in the aggregate. The entire tax or any unpaid balance of the tax, together with such penalty, will immediately become collectible. Interest upon such tax or any unpaid balance of the tax, and on the accrued penalty, shall be added at a rate determined in accordance with \u00a7 58.1-15, from the date the tax or any unpaid balance of the tax, was originally due until paid. In the case of an additional tax assessed by the commissioner of the revenue under the provisions of \u00a7 58.1-307, if the return was made in good faith and the understatement of the amount in the return was not due to any fault of the taxpayer, there shall be no penalty on the additional tax because of such understatement, but interest shall be added to the amount of the deficiency at a rate determined in accordance with \u00a7 58.1-15, from the time the said return was required by law to be filed until paid.\n\t\tThe penalty under this section shall not be applicable to any month or fraction thereof for which the individual is subject to the penalty imposed under \u00a7 58.1-347. In no event shall the total amount of penalty assessed under this section and under \u00a7 58.1-347 exceed thirty percent in the aggregate.","order_by":null,"text":{"0":{"id":208600,"text":"Each individual and fiduciary liable for income tax shall pay the same to the treasurer of the county or city with whose commissioner of the revenue the taxpayer files his return at the time fixed by law for filing the return. The full amount of the tax payable as shown on the face of the return shall be so paid. A taxpayer may file his return and pay his tax in full in the closing days of his taxable year provided he is able to prepare a complete return.\n\t\tIf any payment is not made in full when due, there shall be added to the entire tax or to any unpaid balance of the tax, a penalty of six percent of the amount thereof, if the failure is for not more than one month, with an additional six percent for each additional month or fraction thereof during which such failure to pay continues, not exceeding thirty percent in the aggregate. The entire tax or any unpaid balance of the tax, together with such penalty, will immediately become collectible. Interest upon such tax or any unpaid balance of the tax, and on the accrued penalty, shall be added at a rate determined in accordance with \u00a7 58.1-15, from the date the tax or any unpaid balance of the tax, was originally due until paid. In the case of an additional tax assessed by the commissioner of the revenue under the provisions of \u00a7 58.1-307, if the return was made in good faith and the understatement of the amount in the return was not due to any fault of the taxpayer, there shall be no penalty on the additional tax because of such understatement, but interest shall be added to the amount of the deficiency at a rate determined in accordance with \u00a7 58.1-15, from the time the said return was required by law to be filed until paid.\n\t\tThe penalty under this section shall not be applicable to any month or fraction thereof for which the individual is subject to the penalty imposed under \u00a7 58.1-347. In no event shall the total amount of penalty assessed under this section and under \u00a7 58.1-347 exceed thirty percent in the aggregate.","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; 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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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-351\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1977, chapter 396; in 1984, chapter 675; in 1989, chapters 629 and 642; in 1991, chapters 316 and 331.<\/p>","references":false,"refers_to":[{"id":77006,"section_number":"58.1-15","catch_line":"Rate of interest","order_by":null,"url":"\/58.1-15\/"},{"id":83380,"section_number":"58.1-307","catch_line":"Disposition of returns; handling of state income tax payments; audit","order_by":null,"url":"\/58.1-307\/"},{"id":83478,"section_number":"58.1-347","catch_line":"Penalty for failure to file income tax returns in time","order_by":null,"url":"\/58.1-347\/"}],"permalink":{"id":254373,"object_type":"law","relational_id":56960,"identifier":"58.1-351","token":"58.1\/I\/3\/4\/58.1-351","url":"\/58.1-351\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-351\/","token":"58.1\/I\/3\/4\/58.1-351","dublin_core":{"Title":"When, where and how individual income taxes payable and collectible","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-351","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Each individual<\/span> and fiduciary liable for income tax shall pay the same to the treasurer of the county or city with whose commissioner of the revenue the taxpayer<\/span> files his return at the time fixed by law<\/span> for filing the return. The full amount of the tax payable as shown on the face of the return shall be so paid. A taxpayer<\/span> may file his return and pay his tax in full in the closing days of his taxable year provided he is able to prepare a complete return.\n\t\tIf any payment is not made in full when due, there shall be added to the entire tax or to any unpaid balance of the tax, a penalty<\/span> of six percent of the amount thereof, if the failure is for not more than one month, with an additional six percent for each additional month or fraction thereof during which such failure to pay continues, not exceeding thirty percent in the aggregate. The entire tax or any unpaid balance of the tax, together with such penalty<\/span>, will immediately become collectible. Interest upon such tax or any unpaid balance of the tax, and on the accrued penalty<\/span>, shall be added at a rate determined in accordance with \u00a7 58.1-15<\/a>, from the date the tax or any unpaid balance of the tax, was originally due until paid. In the case of an additional tax assessed by the commissioner of the revenue under the provisions of \u00a7 58.1-307<\/a>, if the return was made in good faith and the understatement of the amount in the return was not due to any fault of the taxpayer<\/span>, there shall be no penalty<\/span> on the additional tax because of such understatement, but interest shall be added to the amount of the deficiency at a rate determined in accordance with \u00a7 58.1-15<\/a>, from the time the said return was required by law<\/span> to be filed until paid.\n\t\tThe penalty<\/span> under this section shall not be applicable to any month or fraction thereof for which the individual<\/span> is subject to the penalty<\/span> imposed under \u00a7 58.1-347<\/a>. In no event shall the total amount of penalty<\/span> assessed under this section and under \u00a7 58.1-347<\/a> exceed thirty percent in the aggregate.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nWHEN, WHERE AND HOW INDIVIDUAL INCOME TAXES PAYABLE AND COLLECTIBLE (\u00a7\n58.1-351)\n\nEach individual and fiduciary liable for income tax shall pay the same to the\ntreasurer of the county or city with whose commissioner of the revenue the\ntaxpayer files his return at the time fixed by law for filing the return. The\nfull amount of the tax payable as shown on the face of the return shall be so\npaid. A taxpayer may file his return and pay his tax in full in the closing days\nof his taxable year provided he is able to prepare a complete return.\n\t\tIf any payment is not made in full when due, there shall be added to the\nentire tax or to any unpaid balance of the tax, a penalty of six percent of the\namount thereof, if the failure is for not more than one month, with an\nadditional six percent for each additional month or fraction thereof during\nwhich such failure to pay continues, not exceeding thirty percent in the\naggregate. The entire tax or any unpaid balance of the tax, together with such\npenalty, will immediately become collectible. Interest upon such tax or any\nunpaid balance of the tax, and on the accrued penalty, shall be added at a rate\ndetermined in accordance with \u00a7 58.1-15, from the date the tax or any unpaid\nbalance of the tax, was originally due until paid. In the case of an additional\ntax assessed by the commissioner of the revenue under the provisions of \u00a7\n58.1-307, if the return was made in good faith and the understatement of the\namount in the return was not due to any fault of the taxpayer, there shall be no\npenalty on the additional tax because of such understatement, but interest shall\nbe added to the amount of the deficiency at a rate determined in accordance with\n\u00a7 58.1-15, from the time the said return was required by law to be filed until\npaid.\n\t\tThe penalty under this section shall not be applicable to any month or\nfraction thereof for which the individual is subject to the penalty imposed\nunder \u00a7 58.1-347. In no event shall the total amount of penalty assessed under\nthis section and under \u00a7 58.1-347 exceed thirty percent in the aggregate.\n\nHISTORY: Code 1950, \u00a7 58-151.077; 1971, Ex. Sess., c. 171; 1977, c. 396; 1984,\nc. 675; 1989, cc. 629, 642; 1991, cc. 316, 331.","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}}