Virginia Decodedhttps://vacode.org8700458.1-399.5Failure to pay2025TaxationTaxes Administered by the Department of TaxationIncome TaxReporting Adjustments to Federal Taxable Income from Federal Partnership Audits
If an audited partnership or tiered partner fails to timely make any report or payment required by this article, the Department may assess the direct and indirect partners of such partnership or partner for any taxes owed.