                                 CODE OF VIRGINIA

POSTPONEMENT OF TIME FOR PERFORMING CERTAIN ACTS (§ 58.1-344.1)

Penalty, interest, and addition to tax shall not apply or be computed with
respect to the tax imposed in Article 2 of this chapter during the period of
time that an individual enjoys the extension under subdivision 2 of subsections
F and G of § 58.1-344. The periods of limitation prescribed in Chapter 18 (§
58.1-1800 et seq.) of this title shall also be extended by the number of days to
which an individual is entitled to an extension under subdivision 2 of
subsections F and G of § 58.1-344.

HISTORY: 1991, cc. 346, 361; 1996, c. 401.