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Code · Virginia · Title 58.1 · Chapter 3

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

100 words·~1 min read·/va/title-58-1/chapter-3/58-1-344-1·

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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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