{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-519.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-519.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-519.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-519.2.html"}],"law_id":79183,"edition_id":1,"section_id":79183,"structure_id":15431,"section_number":"60.2-519.2","catch_line":"Service charge for payment of taxes by certain means","history":"1990, c. 687; 2002, c. 719.","full_text":"If the Commission accepts a form of payment by a means that incurs a charge, the Commission shall add that charge to such payment as described in subsection B of \u00a7 2.2-614.1.","order_by":null,"text":{"0":{"id":283574,"text":"If the Commission accepts a form of payment by a means that incurs a charge, the Commission shall add that charge to such payment as described in subsection B of \u00a7 2.2-614.1.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15431,"edition_id":1,"name":"Collection of Taxes","identifier":"3","label":"article","depth":3,"order_by":1,"parent_id":13052,"metadata":{},"date_created":"2026-06-26 03:54:56","date_modified":"2026-06-26 03:54:56","permalink":{"id":267719,"object_type":"structure","relational_id":15431,"identifier":"3","token":"60.2\/5\/3","url":"\/60.2\/5\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13052,"edition_id":1,"name":"Taxation","identifier":"5","label":"chapter","depth":2,"order_by":1,"parent_id":12883,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":267633,"object_type":"structure","relational_id":13052,"identifier":"5","token":"60.2\/5","url":"\/60.2\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12883,"edition_id":1,"name":"Unemployment Compensation","identifier":"60.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:58","date_modified":"2026-06-26 03:43:58","permalink":{"id":267273,"object_type":"structure","relational_id":12883,"identifier":"60.2","token":"60.2","url":"\/60.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":58780,"structure_id":15431,"section_number":"60.2-519","catch_line":"Interest on past-due taxes","url":"\/60.2-519\/","token":"60.2\/5\/3\/60.2-519","metadata":false},{"id":83882,"structure_id":15431,"section_number":"60.2-519.1","catch_line":"Bad check charge","url":"\/60.2-519.1\/","token":"60.2\/5\/3\/60.2-519.1","metadata":false},{"id":79183,"structure_id":15431,"section_number":"60.2-519.2","catch_line":"Service charge for payment of taxes by certain means","url":"\/60.2-519.2\/","token":"60.2\/5\/3\/60.2-519.2","metadata":false},{"id":61319,"structure_id":15431,"section_number":"60.2-520","catch_line":"Taxes which accrued while employer was in armed forces","url":"\/60.2-520\/","token":"60.2\/5\/3\/60.2-520","metadata":false},{"id":67705,"structure_id":15431,"section_number":"60.2-521","catch_line":"Collection by civil action; persons subject to civil actions; other remedies; compromise and adjustment","url":"\/60.2-521\/","token":"60.2\/5\/3\/60.2-521","metadata":false},{"id":73071,"structure_id":15431,"section_number":"60.2-522","catch_line":"Injunction","url":"\/60.2-522\/","token":"60.2\/5\/3\/60.2-522","metadata":false},{"id":80394,"structure_id":15431,"section_number":"60.2-523","catch_line":"Priorities under legal dissolutions or distributions","url":"\/60.2-523\/","token":"60.2\/5\/3\/60.2-523","metadata":false},{"id":75793,"structure_id":15431,"section_number":"60.2-524","catch_line":"Refunds","url":"\/60.2-524\/","token":"60.2\/5\/3\/60.2-524","metadata":false}],"previous_section":{"id":83882,"structure_id":15431,"section_number":"60.2-519.1","catch_line":"Bad check charge","url":"\/60.2-519.1\/","token":"60.2\/5\/3\/60.2-519.1","metadata":false},"next_section":{"id":61319,"structure_id":15431,"section_number":"60.2-520","catch_line":"Taxes which accrued while employer was in armed forces","url":"\/60.2-520\/","token":"60.2\/5\/3\/60.2-520","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-519.2\/","history_text":"<p>This law was first created in 1990. The record of its establishment is cataloged in chapter 687 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1990 \u201cActs\u201d aren\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 2002, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?021+ful+CHAP0719\">719<\/a>.<\/p>","references":false,"refers_to":[{"id":77548,"section_number":"2.2-614.1","catch_line":"Authority to accept revenue by commercially acceptable means; service charge; bad check charge","order_by":null,"url":"\/2.2-614.1\/"}],"permalink":{"id":267729,"object_type":"law","relational_id":79183,"identifier":"60.2-519.2","token":"60.2\/5\/3\/60.2-519.2","url":"\/60.2-519.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-519.2\/","token":"60.2\/5\/3\/60.2-519.2","dublin_core":{"Title":"Service charge for payment of taxes by certain means","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-519.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>If the Commission accepts a form of payment by a means that incurs a charge, the Commission shall add that charge to such payment as described in subsection B of \u00a7&nbsp;<a class=\"law\" title=\"Authority to accept revenue by commercially acceptable means; service charge; bad check charge\" href=\"\/2.2-614.1\/\">2.2-614.1<\/a>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nSERVICE CHARGE FOR PAYMENT OF TAXES BY CERTAIN MEANS (\u00a7 60.2-519.2)\n\nIf the Commission accepts a form of payment by a means that incurs a charge, the\nCommission shall add that charge to such payment as described in subsection B of\n\u00a7 2.2-614.1.\n\nHISTORY: 1990, c. 687; 2002, c. 719.","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}}