When the last day on which a tax return may be filed or a tax may be paid without penalty or interest falls on a Saturday, Sunday or legal holiday, then any return required by this title may be filed or such payment may be made without penalty or interest on the next succeeding business day.
Code 1950, § 58-4.1; 1966, c. 690; 1984, c. 675.
Structure Code of Virginia
General Provisions of Title 58.1
§ 58.1-2. Reciprocal agreements with other states for collection of taxes
§ 58.1-3. Secrecy of information; penalties
§ 58.1-3.2. Attorney General's and Tax Commissioner's authority to request and share information
§ 58.1-3.3. Deemed consent to disclosure
§ 58.1-4. Person preparing tax return for another not to disclose information without consent
§ 58.1-5. Persons, etc., engaged in more than one business
§ 58.1-6. Priority of taxes, etc., in distributions
§ 58.1-7. Same; liability of recipient of improper corporate distribution
§ 58.1-9. Filing of tax returns or payment of taxes by mail or otherwise; penalty
§ 58.1-10. Collection of taxes accrued prior to repeal
§ 58.1-11. Oaths or affirmations unnecessary on returns; misdemeanor to make false return
§ 58.1-12. Payment of tax by bad check
§ 58.1-13. State taxes to be paid into the general fund
§ 58.1-14. Out-of-state tax collections
§ 58.1-16. Overcollection of tax
§ 58.1-17. Donations to the general fund
§ 58.1-21. No decree for distribution until taxes paid or provided for
§ 58.1-22. Accounts not to be settled until taxes paid or provided for