{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-938.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-938.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-938.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-938.html"}],"law_id":59940,"edition_id":1,"section_id":59940,"structure_id":14603,"section_number":"58.1-938","catch_line":"Amended return; additional tax","history":"Code 1950, \u00a7 58-238.37; 1979, c. 559; 1984, c. 675.","full_text":"If, after the filing of a duplicate federal generation skipping tax return, the federal authorities increase or decrease the amount of the federal generation skipping transfer tax, an amended return shall be filed with the Department showing all changes made in the original return and the amount of increase or decrease in the federal generation skipping transfer tax.\n\t\tIf, based upon such deficiency and the ground therefor, it appears that the amount of tax previously paid is less than the amount of tax owing, the difference together with interest, as computed under \u00a7 58.1-15, shall be paid upon notice and demand by the Department. In the event that the person required to file a return and pay such tax fails to file the return required by this section, any additional tax which is owing may be assessed, or a proceeding in court for such tax may be begun without assessment, at any time prior to the filing of such return or within thirty days after the delinquent filing of such return, notwithstanding any other provision of law.","order_by":null,"text":{"0":{"id":219504,"text":"If, after the filing of a duplicate federal generation skipping tax return, the federal authorities increase or decrease the amount of the federal generation skipping transfer tax, an amended return shall be filed with the Department showing all changes made in the original return and the amount of increase or decrease in the federal generation skipping transfer tax.\n\t\tIf, based upon such deficiency and the ground therefor, it appears that the amount of tax previously paid is less than the amount of tax owing, the difference together with interest, as computed under \u00a7 58.1-15, shall be paid upon notice and demand by the Department. In the event that the person required to file a return and pay such tax fails to file the return required by this section, any additional tax which is owing may be assessed, or a proceeding in court for such tax may be begun without assessment, at any time prior to the filing of such return or within thirty days after the delinquent filing of such return, notwithstanding any other provision of law.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14603,"edition_id":1,"name":"Generation Skipping Transfers","identifier":"5","label":"article","depth":4,"order_by":1,"parent_id":14009,"metadata":{},"date_created":"2026-06-26 03:48:50","date_modified":"2026-06-26 03:48:50","permalink":{"id":255243,"object_type":"structure","relational_id":14603,"identifier":"5","token":"58.1\/I\/9\/5","url":"\/58.1\/I\/9\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14009,"edition_id":1,"name":"Virginia Estate Tax","identifier":"9","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:46:36","date_modified":"2026-06-26 03:46:36","permalink":{"id":255093,"object_type":"structure","relational_id":14009,"identifier":"9","token":"58.1\/I\/9","url":"\/58.1\/I\/9\/","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":56112,"structure_id":14603,"section_number":"58.1-935","catch_line":"Definitions","url":"\/58.1-935\/","token":"58.1\/I\/9\/5\/58.1-935","metadata":false},{"id":87399,"structure_id":14603,"section_number":"58.1-936","catch_line":"Imposition of tax","url":"\/58.1-936\/","token":"58.1\/I\/9\/5\/58.1-936","metadata":false},{"id":71058,"structure_id":14603,"section_number":"58.1-937","catch_line":"Filing of return; payment of tax","url":"\/58.1-937\/","token":"58.1\/I\/9\/5\/58.1-937","metadata":false},{"id":59940,"structure_id":14603,"section_number":"58.1-938","catch_line":"Amended return; additional tax","url":"\/58.1-938\/","token":"58.1\/I\/9\/5\/58.1-938","metadata":false}],"previous_section":{"id":71058,"structure_id":14603,"section_number":"58.1-937","catch_line":"Filing of return; payment of tax","url":"\/58.1-937\/","token":"58.1\/I\/9\/5\/58.1-937","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-938\/","history_text":"

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 1979, chapter 559; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":77006,"section_number":"58.1-15","catch_line":"Rate of interest","order_by":null,"url":"\/58.1-15\/"}],"permalink":{"id":255257,"object_type":"law","relational_id":59940,"identifier":"58.1-938","token":"58.1\/I\/9\/5\/58.1-938","url":"\/58.1-938\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-938\/","token":"58.1\/I\/9\/5\/58.1-938","dublin_core":{"Title":"Amended return; additional tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-938","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

If, after the filing of a duplicate federal generation skipping tax return, the federal authorities increase or decrease the amount of the federal generation skipping transfer tax, an amended return shall be filed with the Department<\/span> showing all changes made in the original return and the amount of increase or decrease in the federal generation skipping transfer tax.\n\t\tIf, based upon such deficiency and the ground therefor, it appears that the amount of tax previously paid is less than the amount of tax owing, the difference together with interest, as computed under \u00a7 58.1-15<\/a>, shall be paid upon notice and demand by the Department<\/span>. In the event that the person required to file a return and pay such tax fails to file the return required by this section, any additional tax which is owing may be assessed, or a proceeding in court<\/span> for such tax may be begun without assessment, at any time prior to the filing of such return or within thirty days after the delinquent filing of such return, notwithstanding any other provision of law<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAMENDED RETURN; ADDITIONAL TAX (\u00a7 58.1-938)\n\nIf, after the filing of a duplicate federal generation skipping tax return, the\nfederal authorities increase or decrease the amount of the federal generation\nskipping transfer tax, an amended return shall be filed with the Department\nshowing all changes made in the original return and the amount of increase or\ndecrease in the federal generation skipping transfer tax.\n\t\tIf, based upon such deficiency and the ground therefor, it appears that the\namount of tax previously paid is less than the amount of tax owing, the\ndifference together with interest, as computed under \u00a7 58.1-15, shall be paid\nupon notice and demand by the Department. In the event that the person required\nto file a return and pay such tax fails to file the return required by this\nsection, any additional tax which is owing may be assessed, or a proceeding in\ncourt for such tax may be begun without assessment, at any time prior to the\nfiling of such return or within thirty days after the delinquent filing of such\nreturn, notwithstanding any other provision of law.\n\nHISTORY: Code 1950, \u00a7 58-238.37; 1979, c. 559; 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}}