Virginia Statutes
§ 58.1-399.5 — Failure to pay
Virginia § 58.1-399.5
JurisdictionVirginia
Title 58.1Taxation
Subtitle ITaxes Administered by the Department of Taxation
Ch. 3Income Tax
Art. 9.1Reporting Adjustments to Federal Taxable Income from Federal Partnership Audits
This text of Virginia § 58.1-399.5 (Failure to pay) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Va. Code Ann. § 58.1-399.5 (2026).
Text
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.
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Legislative History
2020, c. 1030.
Nearby Sections
15
§ 58.1-1
Definitions§ 58.1-100
Property subject to state taxation only§ 58.1-1000
Definitions§ 58.1-1001
Tax levied; rate§ 58.1-1002
Exemptions§ 58.1-1003.1
Bad debt; deduction; definition§ 58.1-1003.2
Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents§ 58.1-1003.3
Roll-your-own cigarette machines§ 58.1-1004
Repealed§ 58.1-1008
Monthly reports of stamping agents; penalty§ 58.1-1008.1
Monthly reports of tobacco product manufacturersCite This Page — Counsel Stack
Bluebook (online)
Virginia § 58.1-399.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/58.1/58.1-399.5.