{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-521.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-521.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-521.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-521.html"}],"law_id":67705,"edition_id":1,"section_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","history":"Code 1950, \u00a7 60-78; 1968, c. 738, \u00a7 60.1-94; 1974, c. 466; 1977, c. 445; 1979, c. 634; 1986, c. 480; 1990, c. 687.","full_text":"If, after notice, any employer defaults in any payment of taxes or payment in lieu of taxes or interest or any penalty assessed pursuant to subsection C of \u00a7 60.2-501 and \u00a7 60.2-513, the amount due shall be collected by civil action in the name of the Commission. The employer adjudged in default shall pay the fees and costs of such action. Civil actions brought under this article to collect taxes or interest or any penalty from an employer shall be heard by the court at the earliest possible date. Such civil actions may be brought against any officer, employee, or agent of a corporation or partnership in his individual, personal capacity when that person willfully fails to cause the employer to pay the appropriate taxes and he had the authority to do so. No person shall be subject to this section unless it is proved (i) that such person had knowledge of the failure or attempt to make such payment and (ii) that such person had authority to prevent such failure or attempt. In addition to the foregoing remedies the Commission shall have such other remedies as are available to the State Tax Commissioner and county and city treasurers for the collection of taxes generally. The Commission is authorized to compromise, settle and adjust any tax or taxes, including interest, or any penalty assessed against any employer where in the judgment of the Commission the best interests of the Commonwealth will be promoted or served. The Commission may in such cases accept in full settlement of the tax assessed an amount less than that assessed.","order_by":null,"text":{"0":{"id":245246,"text":"If, after notice, any employer defaults in any payment of taxes or payment in lieu of taxes or interest or any penalty assessed pursuant to subsection C of \u00a7 60.2-501 and \u00a7 60.2-513, the amount due shall be collected by civil action in the name of the Commission. The employer adjudged in default shall pay the fees and costs of such action. Civil actions brought under this article to collect taxes or interest or any penalty from an employer shall be heard by the court at the earliest possible date. Such civil actions may be brought against any officer, employee, or agent of a corporation or partnership in his individual, personal capacity when that person willfully fails to cause the employer to pay the appropriate taxes and he had the authority to do so. No person shall be subject to this section unless it is proved (i) that such person had knowledge of the failure or attempt to make such payment and (ii) that such person had authority to prevent such failure or attempt. In addition to the foregoing remedies the Commission shall have such other remedies as are available to the State Tax Commissioner and county and city treasurers for the collection of taxes generally. The Commission is authorized to compromise, settle and adjust any tax or taxes, including interest, or any penalty assessed against any employer where in the judgment of the Commission the best interests of the Commonwealth will be promoted or served. The Commission may in such cases accept in full settlement of the tax assessed an amount less than that assessed.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-521\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 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 1974, chapter 466; in 1977, chapter 445; in 1979, chapter 634; in 1986, chapter 480; in 1990, chapter 687.<\/p>","references":false,"refers_to":[{"id":74537,"section_number":"60.2-501","catch_line":"Financing of benefits to employees of nonprofit organizations","order_by":null,"url":"\/60.2-501\/"},{"id":68193,"section_number":"60.2-513","catch_line":"Failure of employing unit to file reports; assessment and amount of penalty","order_by":null,"url":"\/60.2-513\/"}],"permalink":{"id":267737,"object_type":"law","relational_id":67705,"identifier":"60.2-521","token":"60.2\/5\/3\/60.2-521","url":"\/60.2-521\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-521\/","token":"60.2\/5\/3\/60.2-521","dublin_core":{"Title":"Collection by civil action; persons subject to civil actions; other remedies; compromise and adjustment","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-521","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

If, after notice, any employer defaults<\/span> in any payment of taxes or payment in lieu of taxes or interest or any penalty<\/span> assessed pursuant to subsection C of \u00a7 60.2-501<\/a> and \u00a7 60.2-513<\/a>, the amount due shall be collected by civil action<\/span> in the name of the Commission. The employer adjudged in default<\/span> shall pay the fees and costs of such action. Civil actions<\/span> brought under this article to collect taxes or interest or any penalty<\/span> from an employer shall be heard by the court<\/span> at the earliest possible date. Such civil actions<\/span> may be brought against any officer, employee, or agent of a corporation or partnership in his individual, personal capacity when that person willfully fails to cause the employer to pay the appropriate taxes and he had the authority to do so. No person shall be subject to this section unless it is proved (i) that such person had knowledge of the failure or attempt to make such payment and (ii) that such person had authority to prevent such failure or attempt. In addition to the foregoing remedies the Commission shall have such other remedies as are available to the State Tax Commissioner and county and city treasurers for the collection of taxes generally. The Commission is authorized to compromise, settle and adjust any tax or taxes, including interest, or any penalty<\/span> assessed against any employer where in the judgment<\/span> of the Commission the best interests of the Commonwealth will be promoted or served. The Commission may in such cases accept in full settlement<\/span> of the tax assessed an amount less than that assessed.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOLLECTION BY CIVIL ACTION; PERSONS SUBJECT TO CIVIL ACTIONS; OTHER REMEDIES;\nCOMPROMISE AND ADJUSTMENT (\u00a7 60.2-521)\n\nIf, after notice, any employer defaults in any payment of taxes or payment in\nlieu of taxes or interest or any penalty assessed pursuant to subsection C of \u00a7\n60.2-501 and \u00a7 60.2-513, the amount due shall be collected by civil action in\nthe name of the Commission. The employer adjudged in default shall pay the fees\nand costs of such action. Civil actions brought under this article to collect\ntaxes or interest or any penalty from an employer shall be heard by the court at\nthe earliest possible date. Such civil actions may be brought against any\nofficer, employee, or agent of a corporation or partnership in his individual,\npersonal capacity when that person willfully fails to cause the employer to pay\nthe appropriate taxes and he had the authority to do so. No person shall be\nsubject to this section unless it is proved (i) that such person had knowledge\nof the failure or attempt to make such payment and (ii) that such person had\nauthority to prevent such failure or attempt. In addition to the foregoing\nremedies the Commission shall have such other remedies as are available to the\nState Tax Commissioner and county and city treasurers for the collection of\ntaxes generally. The Commission is authorized to compromise, settle and adjust\nany tax or taxes, including interest, or any penalty assessed against any\nemployer where in the judgment of the Commission the best interests of the\nCommonwealth will be promoted or served. The Commission may in such cases accept\nin full settlement of the tax assessed an amount less than that assessed.\n\nHISTORY: Code 1950, \u00a7 60-78; 1968, c. 738, \u00a7 60.1-94; 1974, c. 466; 1977, c.\n445; 1979, c. 634; 1986, c. 480; 1990, c. 687.","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}}