{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-6.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-6.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-6.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-6.html"}],"law_id":65963,"edition_id":1,"section_id":65963,"structure_id":14526,"section_number":"58.1-6","catch_line":"Priority of taxes, etc., in distributions","history":"Code 1950, \u00a7 58-24; 1984, c. 675.","full_text":"In any distribution of the assets of any person or corporation assessed with taxes, levies and fees, together with penalties and interest thereon, due to the Commonwealth or any of its political subdivisions, whether heretofore or hereafter imposed, the claims of the Commonwealth and the political subdivisions for such taxes, levies and fees, penalties and interest thereon shall be paramount and prior to all claims of general creditors, except claims given higher dignity by federal law. Nothing in this section shall be construed in derogation of any lien of the Commonwealth or any of its political subdivisions now existing or hereafter created by law; nor shall anything herein be construed to affect the laws now in force with regard to the marshalling of a decedent’s estate and in regard to the exemption of a poor debtor.","order_by":null,"text":{"0":{"id":239678,"text":"In any distribution of the assets of any person or corporation assessed with taxes, levies and fees, together with penalties and interest thereon, due to the Commonwealth or any of its political subdivisions, whether heretofore or hereafter imposed, the claims of the Commonwealth and the political subdivisions for such taxes, levies and fees, penalties and interest thereon shall be paramount and prior to all claims of general creditors, except claims given higher dignity by federal law. Nothing in this section shall be construed in derogation of any lien of the Commonwealth or any of its political subdivisions now existing or hereafter created by law; nor shall anything herein be construed to affect the laws now in force with regard to the marshalling of a decedent’s estate and in regard to the exemption of a poor debtor.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14526,"edition_id":1,"name":"In General","identifier":"1","label":"article","depth":3,"order_by":1,"parent_id":14525,"metadata":{},"date_created":"2026-06-26 03:48:31","date_modified":"2026-06-26 03:48:31","permalink":{"id":251963,"object_type":"structure","relational_id":14526,"identifier":"1","token":"58.1\/0\/1","url":"\/58.1\/0\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14525,"edition_id":1,"name":"General Provisions of Title 58.1","identifier":"0","label":"chapter","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:48:31","date_modified":"2026-06-26 03:48:31","permalink":{"id":251961,"object_type":"structure","relational_id":14525,"identifier":"0","token":"58.1\/0","url":"\/58.1\/0\/","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":85625,"structure_id":14526,"section_number":"58.1-1","catch_line":"Definitions","url":"\/58.1-1\/","token":"58.1\/0\/1\/58.1-1","metadata":false},{"id":55964,"structure_id":14526,"section_number":"58.1-10","catch_line":"Collection of taxes accrued prior to repeal","url":"\/58.1-10\/","token":"58.1\/0\/1\/58.1-10","metadata":false},{"id":62599,"structure_id":14526,"section_number":"58.1-11","catch_line":"Oaths or affirmations unnecessary on returns; 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penalties","url":"\/58.1-3\/","token":"58.1\/0\/1\/58.1-3","metadata":false},{"id":83522,"structure_id":14526,"section_number":"58.1-3.1","catch_line":"Availability of information necessary to audit local tax returns and other such privileged or confidential tax information","url":"\/58.1-3.1\/","token":"58.1\/0\/1\/58.1-3.1","metadata":false},{"id":77752,"structure_id":14526,"section_number":"58.1-3.2","catch_line":"Attorney General's and Tax Commissioner's authority to request and share information","url":"\/58.1-3.2\/","token":"58.1\/0\/1\/58.1-3.2","metadata":false},{"id":84736,"structure_id":14526,"section_number":"58.1-3.3","catch_line":"Deemed consent to disclosure","url":"\/58.1-3.3\/","token":"58.1\/0\/1\/58.1-3.3","metadata":false},{"id":60759,"structure_id":14526,"section_number":"58.1-3.4","catch_line":"Tax Commissioner's authority to request and share information regarding employer worker reclassification","url":"\/58.1-3.4\/","token":"58.1\/0\/1\/58.1-3.4","metadata":false},{"id":76891,"structure_id":14526,"section_number":"58.1-4","catch_line":"Person preparing tax return for another not to disclose information without consent","url":"\/58.1-4\/","token":"58.1\/0\/1\/58.1-4","metadata":false},{"id":59683,"structure_id":14526,"section_number":"58.1-5","catch_line":"Persons, etc., engaged in more than one business","url":"\/58.1-5\/","token":"58.1\/0\/1\/58.1-5","metadata":false},{"id":65963,"structure_id":14526,"section_number":"58.1-6","catch_line":"Priority of taxes, etc., in distributions","url":"\/58.1-6\/","token":"58.1\/0\/1\/58.1-6","metadata":false},{"id":60022,"structure_id":14526,"section_number":"58.1-7","catch_line":"Same; liability of recipient of improper corporate distribution","url":"\/58.1-7\/","token":"58.1\/0\/1\/58.1-7","metadata":false},{"id":73774,"structure_id":14526,"section_number":"58.1-8","catch_line":"Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday","url":"\/58.1-8\/","token":"58.1\/0\/1\/58.1-8","metadata":false},{"id":74929,"structure_id":14526,"section_number":"58.1-9","catch_line":"Filing of tax returns or payment of taxes by mail or otherwise; penalty","url":"\/58.1-9\/","token":"58.1\/0\/1\/58.1-9","metadata":false}],"previous_section":{"id":59683,"structure_id":14526,"section_number":"58.1-5","catch_line":"Persons, etc., engaged in more than one business","url":"\/58.1-5\/","token":"58.1\/0\/1\/58.1-5","metadata":false},"next_section":{"id":60022,"structure_id":14526,"section_number":"58.1-7","catch_line":"Same; liability of recipient of improper corporate distribution","url":"\/58.1-7\/","token":"58.1\/0\/1\/58.1-7","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-6\/","history_text":"

The record of this law\u2019s original creation isn\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 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":252037,"object_type":"law","relational_id":65963,"identifier":"58.1-6","token":"58.1\/0\/1\/58.1-6","url":"\/58.1-6\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-6\/","token":"58.1\/0\/1\/58.1-6","dublin_core":{"Title":"Priority of taxes, etc., in distributions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-6","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

In any distribution of the assets<\/span> of any person or corporation assessed with taxes, levies and fees, together with penalties and interest thereon, due to the Commonwealth or any of its political subdivisions, whether heretofore or hereafter imposed, the claims of the Commonwealth and the political subdivisions for such taxes, levies and fees, penalties and interest thereon shall be paramount and prior to all claims of general creditors<\/span>, except claims given higher dignity by federal law<\/span>. Nothing in this section shall be construed in derogation of any lien<\/span> of the Commonwealth or any of its political subdivisions now existing or hereafter created by law<\/span>; nor shall anything herein be construed to affect the laws<\/span> now in force with regard to the marshalling of a decedent’s estate and in regard to the exemption of a poor debtor.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPRIORITY OF TAXES, ETC., IN DISTRIBUTIONS (\u00a7 58.1-6)\n\nIn any distribution of the assets of any person or corporation assessed with\ntaxes, levies and fees, together with penalties and interest thereon, due to the\nCommonwealth or any of its political subdivisions, whether heretofore or\nhereafter imposed, the claims of the Commonwealth and the political subdivisions\nfor such taxes, levies and fees, penalties and interest thereon shall be\nparamount and prior to all claims of general creditors, except claims given\nhigher dignity by federal law. Nothing in this section shall be construed in\nderogation of any lien of the Commonwealth or any of its political subdivisions\nnow existing or hereafter created by law; nor shall anything herein be construed\nto affect the laws now in force with regard to the marshalling of a\ndecedent’s estate and in regard to the exemption of a poor debtor.\n\nHISTORY: Code 1950, \u00a7 58-24; 1984, c. 675.","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}}