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Code of Virginia · § 58.1-399.5 — Failure to pay

58.1-399.5. Failure to pay

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.

History and annotations

2020, c. 1030.

Official source for this version

Source captured 2026-09-25. Open the official source.

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