Virginia § 58.1-1615 - When Department may make return for delinquent taxpayer; penalty
Full text of Virginia Code of Virginia § 58.1-1615 — When Department may make return for delinquent taxpayer; penalty, with citation guidance and answers to common questions.
§ 58.1-1615. When Department may make return for delinquent taxpayer; penalty
If any person fails to make any return herein required, the Department may issue written notice, by registered mail, to such person to make such return forthwith. If such person fails or refuses to make such return, within thirty days from the date of such notice, then the Department may make such return upon such information as it may reasonably obtain, and shall assess the taxes due thereon, and add a penalty equalling twenty-five percent of such tax due and interest determined in accordance with § 58.1-15 from the date such taxes were due.
Code 1950, § 58-838.15; 1977, c. 396; 1984, c. 675.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 58.1-1615
What does Code of Virginia § 58.1-1615 cover?
Section 58.1-1615 ("When Department may make return for delinquent taxpayer; penalty") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 58.1-1615?
A common citation format is "Code of Virginia § 58.1-1615" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 58.1-1615 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.