                                 CODE OF VIRGINIA

EXTENSION OF TIME FOR FILING RETURNS (§ 58.1-1109)

The Tax Commissioner may grant a reasonable extension of time for filing
intangible returns whenever in his judgment good cause exists. Except in the
case of a taxpayer who is abroad, no such extension shall be granted for more
than six months. Whenever the time for filing a return is extended, interest at
a rate determined in accordance with § 58.1-15, from the time the return was
originally required to be filed to the time of payment, shall be charged and
collected. If any taxpayer who has been granted an extension of time for filing
his return fails to file his return within the extended time and to pay the full
amount of the tax as shown on the face of the return at the time of filing, and
the accrued interest, his case shall be treated the same as if no extension had
been granted.

HISTORY: Code 1950, § 58-425; 1960, c. 508; 1977, c. 396; 1984, c. 675.