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

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

Penalty, interest, and addition to tax shall not apply or be computed withrespect to the tax imposed in Article 2 of this chapter during the period oftime that an individual enjoys the extension under subdivision 2 ofsubsections F and G of § 58.1-344. The periods of limitation prescribed inChapter 18 (§ 58.1-1800 et seq.) of this title shall also be extended by thenumber of days to which an individual is entitled to an extension undersubdivision 2 of subsections F and G of § 58.1-344.

(1991, cc. 346, 361; 1996, c. 401.)