Code of Virginia - Title 58.1 Taxation - Section 58.1-344.1 Postponement of time for performing certain acts

§ 58.1-344.1. Postponement of time for performing certain acts

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.

(1991, cc. 346, 361; 1996, c. 401.)

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Last modified: April 16, 2009