58.1-617 - Extensions. - Virginia Statutes

§ 58.1-617. Extensions.

The Tax Commissioner for good cause may grant an extension upon writtenapplication therefor to the end of the calendar month in which any tax returnis due hereunder, or for a period not exceeding thirty days, and no interestor penalty shall be charged, assessed or collected by reason of the grantingof any such extension. Where any such extension is granted beyond the end ofthe calendar month in which any tax return is due hereunder, interest on thetax at a rate determined in accordance with § 58.1-15 shall be charged.

(Code 1950, § 58-441.26; 1966, c. 151; 1977, c. 396; 1984, c. 675.)