{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-631.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-631.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-631.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-631.html"}],"law_id":85024,"edition_id":1,"section_id":85024,"structure_id":12899,"section_number":"58.1-631","catch_line":"Jeopardy assessment","history":"Code 1950, \u00a7 58-441.32; 1966, c. 151; 1984, c. 675.","full_text":"If the Tax Commissioner is of the opinion that the collection of any tax or any amount of tax required to be collected and paid under this chapter will be jeopardized by delay, he shall make an assessment of the tax or amount of tax required to be collected and shall mail or issue a notice of such assessment to the taxpayer together with a demand for immediate payment of the tax or of the deficiency in tax declared to be in jeopardy including penalties. In the case of a tax for a current period, the Tax Commissioner may declare the taxable period of the taxpayer immediately terminated and shall cause notice of such finding and declaration to be mailed or issued to the taxpayer together with a demand for immediate payment of the tax based on the period declared terminated and such tax shall be immediately due and payable, whether or not the time otherwise allowed by law for filing a return and paying the tax has expired. Assessments provided for in this section shall become immediately due and payable, and if any such tax, penalty or interest is not paid upon demand of the Tax Commissioner, he shall proceed to collect the same by legal process, or, in his discretion, he may require the taxpayer to file such bond as in his judgment may be sufficient to protect the interest of the Commonwealth.","order_by":null,"text":{"0":{"id":304763,"text":"If the Tax Commissioner is of the opinion that the collection of any tax or any amount of tax required to be collected and paid under this chapter will be jeopardized by delay, he shall make an assessment of the tax or amount of tax required to be collected and shall mail or issue a notice of such assessment to the taxpayer together with a demand for immediate payment of the tax or of the deficiency in tax declared to be in jeopardy including penalties. In the case of a tax for a current period, the Tax Commissioner may declare the taxable period of the taxpayer immediately terminated and shall cause notice of such finding and declaration to be mailed or issued to the taxpayer together with a demand for immediate payment of the tax based on the period declared terminated and such tax shall be immediately due and payable, whether or not the time otherwise allowed by law for filing a return and paying the tax has expired. Assessments provided for in this section shall become immediately due and payable, and if any such tax, penalty or interest is not paid upon demand of the Tax Commissioner, he shall proceed to collect the same by legal process, or, in his discretion, he may require the taxpayer to file such bond as in his judgment may be sufficient to protect the interest of the Commonwealth.","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 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holiday","url":"\/58.1-639.1\/","token":"58.1\/I\/6\/58.1-639.1","metadata":false}],"previous_section":{"id":55126,"structure_id":12899,"section_number":"58.1-630","catch_line":"Bond","url":"\/58.1-630\/","token":"58.1\/I\/6\/58.1-630","metadata":false},"next_section":{"id":66937,"structure_id":12899,"section_number":"58.1-632","catch_line":"Memorandum of lien","url":"\/58.1-632\/","token":"58.1\/I\/6\/58.1-632","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-631\/","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":59206,"section_number":"58.1-1804","catch_line":"Collection out of estate in hands of or debts due by third party","order_by":null,"url":"\/58.1-1804\/"}],"refers_to":false,"permalink":{"id":254829,"object_type":"law","relational_id":85024,"identifier":"58.1-631","token":"58.1\/I\/6\/58.1-631","url":"\/58.1-631\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-631\/","token":"58.1\/I\/6\/58.1-631","dublin_core":{"Title":"Jeopardy assessment","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-631","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>If the <span class=\"dictionary\">Tax Commissioner<\/span> is of the <span class=\"dictionary\">opinion<\/span> that the collection of any tax or any amount of tax required to be collected and paid under this chapter will be jeopardized by delay, he shall make an assessment of the tax or amount of tax required to be collected and shall mail or <span class=\"dictionary\">issue<\/span> a notice of such assessment to the <span class=\"dictionary\">taxpayer<\/span> together with a demand for immediate payment of the tax or of the deficiency in tax declared to be in jeopardy including penalties. In the case of a tax for a current period, the <span class=\"dictionary\">Tax Commissioner<\/span> may declare the taxable period of the <span class=\"dictionary\">taxpayer<\/span> immediately terminated and shall cause notice of such <span class=\"dictionary\">finding<\/span> and declaration to be mailed or issued to the <span class=\"dictionary\">taxpayer<\/span> together with a demand for immediate payment of the tax based on the period declared terminated and such tax shall be immediately due and payable, whether or not the time otherwise allowed by <span class=\"dictionary\">law<\/span> for filing a return and paying the tax has expired. Assessments provided for in this section shall become immediately due and payable, and if any such tax, <span class=\"dictionary\">penalty<\/span> or interest is not paid upon demand of the <span class=\"dictionary\">Tax Commissioner<\/span>, he shall proceed to collect the same by legal process, or, in his discretion, he may require the <span class=\"dictionary\">taxpayer<\/span> to file such <span class=\"dictionary\">bond<\/span> as in his <span class=\"dictionary\">judgment<\/span> may be sufficient to protect the interest of the Commonwealth.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nJEOPARDY ASSESSMENT (\u00a7 58.1-631)\n\nIf the Tax Commissioner is of the opinion that the collection of any tax or any\namount of tax required to be collected and paid under this chapter will be\njeopardized by delay, he shall make an assessment of the tax or amount of tax\nrequired to be collected and shall mail or issue a notice of such assessment to\nthe taxpayer together with a demand for immediate payment of the tax or of the\ndeficiency in tax declared to be in jeopardy including penalties. In the case of\na tax for a current period, the Tax Commissioner may declare the taxable period\nof the taxpayer immediately terminated and shall cause notice of such finding\nand declaration to be mailed or issued to the taxpayer together with a demand\nfor immediate payment of the tax based on the period declared terminated and\nsuch tax shall be immediately due and payable, whether or not the time otherwise\nallowed by law for filing a return and paying the tax has expired. Assessments\nprovided for in this section shall become immediately due and payable, and if\nany such tax, penalty or interest is not paid upon demand of the Tax\nCommissioner, he shall proceed to collect the same by legal process, or, in his\ndiscretion, he may require the taxpayer to file such bond as in his judgment may\nbe sufficient to protect the interest of the Commonwealth.\n\nHISTORY: Code 1950, \u00a7 58-441.32; 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}}