{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-394.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-394.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-394.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-394.1.html"}],"law_id":63527,"edition_id":1,"section_id":63527,"structure_id":15650,"section_number":"58.1-394.1","catch_line":"Failure of pass-through entity to make a return","history":"2004, Sp. Sess. I, c. 3.","full_text":"A\n\nAny pass-through entity that fails to file a return required by this article within the time required shall be liable for a penalty of $200 if the failure is for not more than one month, with an additional $200 for each additional month or fraction thereof during which such failure to file continues, not exceeding six months in the aggregate. In no case, however, shall the penalty be less than $200.B\n\nIf any pass-through entity’s failure to file a return required by this article exceeds six months, the Department shall assess a penalty of six percent of the total amount of Virginia taxable income derived by its owners from the pass-through entity for the taxable year. The Department may determine such penalty from any information in its possession. The penalty assessed pursuant to this subsection shall be reduced by the penalty assessed pursuant to subsection A and any tax paid by the owners on their share of income from the pass-through entity for the taxable year.C\n\nThe penalties set forth in this subsection shall be assessed and collected by the Department in the manner provided for the assessment and collection of taxes under this chapter or in a civil action, at the instance of the Department. In addition, such pass-through entity shall be compellable by mandamus to file such return.","order_by":null,"text":{"0":{"id":231434,"text":"Any pass-through entity that fails to file a return required by this article within the time required shall be liable for a penalty of $200 if the failure is for not more than one month, with an additional $200 for each additional month or fraction thereof during which such failure to file continues, not exceeding six months in the aggregate. In no case, however, shall the penalty be less than $200.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":231435,"text":"If any pass-through entity’s failure to file a return required by this article exceeds six months, the Department shall assess a penalty of six percent of the total amount of Virginia taxable income derived by its owners from the pass-through entity for the taxable year. The Department may determine such penalty from any information in its possession. The penalty assessed pursuant to this subsection shall be reduced by the penalty assessed pursuant to subsection A and any tax paid by the owners on their share of income from the pass-through entity for the taxable year.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":231436,"text":"The penalties set forth in this subsection shall be assessed and collected by the Department in the manner provided for the assessment and collection of taxes under this chapter or in a civil action, at the instance of the Department. 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A.<\/span> Any pass-through entity<\/span> that fails to file a return required by this article within the time required shall be liable for a penalty<\/span> of $200 if the failure is for not more than one month, with an additional $200 for each additional month or fraction thereof during which such failure to file continues, not exceeding six months in the aggregate. In no case, however, shall the penalty<\/span> be less than $200. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If any pass-through entity<\/span>’s failure to file a return required by this article exceeds six months, the Department<\/span> shall assess a penalty<\/span> of six percent of the total amount of Virginia taxable income derived by its owners<\/span> from the pass-through entity<\/span> for the taxable year. The Department<\/span> may determine such penalty<\/span> from any information in its possession<\/span>. The penalty<\/span> assessed pursuant to this subsection shall be reduced by the penalty<\/span> assessed pursuant to subsection A and any tax paid by the owners<\/span> on their share of income from the pass-through entity<\/span> for the taxable year. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The penalties set forth in this subsection shall be assessed and collected by the Department<\/span> in the manner provided for the assessment and collection of taxes under this chapter or in a civil action<\/span>, at the instance of the Department<\/span>. In addition, such pass-through entity<\/span> shall be compellable by mandamus to file such return. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFAILURE OF PASS-THROUGH ENTITY TO MAKE A RETURN (\u00a7 58.1-394.1)\n\nA. Any pass-through entity that fails to file a return required by this article\nwithin the time required shall be liable for a penalty of $200 if the failure is\nfor not more than one month, with an additional $200 for each additional month\nor fraction thereof during which such failure to file continues, not exceeding\nsix months in the aggregate. In no case, however, shall the penalty be less than\n$200.\n\nB. If any pass-through entity’s failure to file a return required by this\narticle exceeds six months, the Department shall assess a penalty of six percent\nof the total amount of Virginia taxable income derived by its owners from the\npass-through entity for the taxable year. The Department may determine such\npenalty from any information in its possession. The penalty assessed pursuant to\nthis subsection shall be reduced by the penalty assessed pursuant to subsection\nA and any tax paid by the owners on their share of income from the pass-through\nentity for the taxable year.\n\nC. The penalties set forth in this subsection shall be assessed and collected by\nthe Department in the manner provided for the assessment and collection of taxes\nunder this chapter or in a civil action, at the instance of the Department. In\naddition, such pass-through entity shall be compellable by mandamus to file such\nreturn.\n\nHISTORY: 2004, Sp. Sess. I, c. 3.","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}}