{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-630.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-630.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-630.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-630.html"}],"law_id":55126,"edition_id":1,"section_id":55126,"structure_id":12899,"section_number":"58.1-630","catch_line":"Bond","history":"Code 1950, \u00a7 58-441.31; 1966, c. 151; 1984, c. 675.","full_text":"The Tax 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 Tax 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 Tax 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 Tax Commissioner, at public or private sale if it becomes necessary so to do 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":202121,"text":"The Tax 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 Tax 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 Tax 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 Tax Commissioner, at public or private sale if it becomes necessary so to do 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":12899,"edition_id":1,"name":"Retail Sales and Use Tax","identifier":"6","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:43:59","date_modified":"2026-06-26 03:43:59","permalink":{"id":254543,"object_type":"structure","relational_id":12899,"identifier":"6","token":"58.1\/I\/6","url":"\/58.1\/I\/6\/","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":63208,"structure_id":12899,"section_number":"58.1-600","catch_line":"Short title","url":"\/58.1-600\/","token":"58.1\/I\/6\/58.1-600","metadata":false},{"id":54017,"structure_id":12899,"section_number":"58.1-601","catch_line":"Administration of 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contracts","url":"\/58.1-604.1\/","token":"58.1\/I\/6\/58.1-604.1","metadata":false},{"id":67198,"structure_id":12899,"section_number":"58.1-604.2","catch_line":"Filing return; payment of tax","url":"\/58.1-604.2\/","token":"58.1\/I\/6\/58.1-604.2","metadata":false},{"id":83898,"structure_id":12899,"section_number":"58.1-604.3","catch_line":"Exemptions","url":"\/58.1-604.3\/","token":"58.1\/I\/6\/58.1-604.3","metadata":false},{"id":64244,"structure_id":12899,"section_number":"58.1-604.4","catch_line":"Not effective","url":"\/58.1-604.4\/","token":"58.1\/I\/6\/58.1-604.4","metadata":false},{"id":69587,"structure_id":12899,"section_number":"58.1-604.6","catch_line":"Gift transactions","url":"\/58.1-604.6\/","token":"58.1\/I\/6\/58.1-604.6","metadata":false},{"id":64845,"structure_id":12899,"section_number":"58.1-605","catch_line":"To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city 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business","url":"\/58.1-629\/","token":"58.1\/I\/6\/58.1-629","metadata":false},"next_section":{"id":85024,"structure_id":12899,"section_number":"58.1-631","catch_line":"Jeopardy assessment","url":"\/58.1-631\/","token":"58.1\/I\/6\/58.1-631","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-630\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 1966, chapter 151; in 1984, chapter 675.<\/p>","references":[{"id":56873,"section_number":"58.1-661","catch_line":"Certain provisions in Chapter 6 of this title to apply, mutatis mutandis","order_by":null,"url":"\/58.1-661\/"}],"refers_to":false,"permalink":{"id":254825,"object_type":"law","relational_id":55126,"identifier":"58.1-630","token":"58.1\/I\/6\/58.1-630","url":"\/58.1-630\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-630\/","token":"58.1\/I\/6\/58.1-630","dublin_core":{"Title":"Bond","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-630","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The <span class=\"dictionary\">Tax 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 <span class=\"dictionary\">person<\/span> 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\">Tax 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 <span class=\"dictionary\">person<\/span>. In lieu of such <span class=\"dictionary\">bond<\/span>, securities approved by the <span class=\"dictionary\">Tax 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\">Tax Commissioner<\/span>, at public or private <span class=\"dictionary\">sale<\/span> if it becomes necessary so to do 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 <span class=\"dictionary\">person<\/span> who deposited the securities.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nBOND (\u00a7 58.1-630)\n\nThe Tax Commissioner may, when in his judgment it is necessary and advisable so\nto do in order to secure the collection of the tax levied by this chapter,\nrequire any person subject to such tax to file with him a bond, with such surety\nas the Tax Commissioner determines is necessary to secure the payment of any\ntax, penalty or interest due or which may become due from such person. In lieu\nof such bond, securities approved by the Tax Commissioner may be deposited with\nthe State Treasurer, which securities shall be kept in the custody of the State\nTreasurer, and shall be sold by him, at the request of the Tax Commissioner, at\npublic or private sale if it becomes necessary so to do in order to recover any\ntax, penalty 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: Code 1950, \u00a7 58-441.31; 1966, c. 151; 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}}