{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-519.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-519.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-519.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-519.html"}],"law_id":58780,"edition_id":1,"section_id":58780,"structure_id":15431,"section_number":"60.2-519","catch_line":"Interest on past-due taxes","history":"Code 1950, \u00a7 60-77; 1968, c. 738, \u00a7 60.1-92; 1982, c. 363; 1986, c. 480.","full_text":"Taxes unpaid on the date on which they are due and payable, as prescribed by the Commission pursuant to \u00a7 60.2-511, shall bear interest at the rate of one and one-half percent per month from and after such date until payment plus accrued interest is received by the Commission. Interest collected pursuant to this article shall be paid into the Special Unemployment Compensation Administration Fund continued by \u00a7 60.2-314.","order_by":null,"text":{"0":{"id":215393,"text":"Taxes unpaid on the date on which they are due and payable, as prescribed by the Commission pursuant to \u00a7 60.2-511, shall bear interest at the rate of one and one-half percent per month from and after such date until payment plus accrued interest is received by the Commission. Interest collected pursuant to this article shall be paid into the Special Unemployment Compensation Administration Fund continued by \u00a7 60.2-314.","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}],"next_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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-519\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1968, chapter 738; in 1982, chapter 363; in 1986, chapter 480.<\/p>","references":[{"id":74537,"section_number":"60.2-501","catch_line":"Financing of benefits to employees of nonprofit organizations","order_by":null,"url":"\/60.2-501\/"}],"refers_to":[{"id":78144,"section_number":"60.2-314","catch_line":"Fund continued; interest and penalties paid into fund","order_by":null,"url":"\/60.2-314\/"},{"id":54110,"section_number":"60.2-511","catch_line":"How and when taxes payable","order_by":null,"url":"\/60.2-511\/"}],"permalink":{"id":267721,"object_type":"law","relational_id":58780,"identifier":"60.2-519","token":"60.2\/5\/3\/60.2-519","url":"\/60.2-519\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-519\/","token":"60.2\/5\/3\/60.2-519","dublin_core":{"Title":"Interest on past-due taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-519","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Taxes unpaid on the date on which they are due and payable, as prescribed by the Commission pursuant to \u00a7 60.2-511<\/a>, shall bear interest at the rate of one and one-half percent per month from and after such date until payment plus accrued interest is received by the Commission. Interest collected pursuant to this article shall be paid into the Special Unemployment Compensation Administration Fund continued by \u00a7 60.2-314<\/a>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nINTEREST ON PAST-DUE TAXES (\u00a7 60.2-519)\n\nTaxes unpaid on the date on which they are due and payable, as prescribed by the\nCommission pursuant to \u00a7 60.2-511, shall bear interest at the rate of one and\none-half percent per month from and after such date until payment plus accrued\ninterest is received by the Commission. Interest collected pursuant to this\narticle shall be paid into the Special Unemployment Compensation Administration\nFund continued by \u00a7 60.2-314.\n\nHISTORY: Code 1950, \u00a7 60-77; 1968, c. 738, \u00a7 60.1-92; 1982, c. 363; 1986, c.\n480.","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}}