Code of Virginia § 58.1-399.5. Failure to pay.
41 words·~1 min read·
/va/title-58-1/chapter-3/58-1-399-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
2020, c. 1030 .