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Virginia Law

Code of Virginia

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Code of Virginia
Title 58.1. Taxation
Chapter 0. General Provisions of Title 58.1
10/11/2024

§ 58.1-8. Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday.

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.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.