Jurisio Statutes Virginia
Code of Virginia · § 58.1-399.5 — Failure to pay Partial official-source snapshot · 2026-09-25. This is the text captured and parsed from the source, not a complete or certified current-law edition. Later amendments may be missing. Printed versions may be prior, future or contingent; their current status is not determined here. Code of Virginia only. Administrative regulations, constitution, charters, compacts, authorities and uncodified acts are not included. Tables, formatting and annotations may be incomplete. Coverage and gaps .Title 58.1 · Chapter 3 Previous Next 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 Official source for this version
Source captured 2026-09-25. Open the official source .
General legal information, not legal advice. Jurisio is not a law firm.