{"law_id":"768569","section_number":"58.1-1616","catch_line":"Absconding taxpayer","history":"Code 1950, \u00a7 58-838.18; 1984, c. 675.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-1616\/","refers_to":false,"url":"\/58.1-1616\/","token":"58.1\/I\/16\/58.1-1616","structure":{"1":{"id":"1051","name":"Forest Products Tax","identifier":"16","label":"chapter","url":"\/58.1\/I\/16\/"},"2":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"3":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"referred_to_by":false,"edition_id":"11","section_id":"768569","structure_id":"1051","full_text":"If the Department finds that a person liable for tax under any provision of this chapter designs quickly to depart from the Commonwealth or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act tending to prejudice or to render wholly or partly ineffectual proceedings to collect such tax unless such proceeding be brought without delay, the Department shall cause notice of such finding to be given such person together with a demand for an immediate return and immediate payment of such tax. Thereupon such tax shall become immediately due and payable. If such person is not in default of making such return or paying any tax prescribed by this chapter, and furnishes evidence satisfactory to the Department in accordance with regulations which shall be prescribed by the Department, that he will duly return and pay the tax to which the Department’s findings relate, then such tax shall not be payable prior to the time otherwise fixed for payment.","text":{"0":{"id":"2477279","text":"If the Department finds that a person liable for tax under any provision of this chapter designs quickly to depart from the Commonwealth or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act tending to prejudice or to render wholly or partly ineffectual proceedings to collect such tax unless such proceeding be brought without delay, the Department shall cause notice of such finding to be given such person together with a demand for an immediate return and immediate payment of such tax. Thereupon such tax shall become immediately due and payable. If such person is not in default of making such return or paying any tax prescribed by this chapter, and furnishes evidence satisfactory to the Department in accordance with regulations which shall be prescribed by the Department, that he will duly return and pay the tax to which the Department’s findings relate, then such tax shall not be payable prior to the time otherwise fixed for payment.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":{"1":{"id":"1051","name":"Forest Products Tax","identifier":"16","label":"chapter","url":"\/58.1\/I\/16\/"},"2":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"3":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"structure_contents":{"0":{"id":"773091","structure_id":"1051","section_number":"58.1-1600","catch_line":"Short title","url":"\/58.1-1600\/","token":"58.1\/I\/16\/58.1-1600"},"1":{"id":"786905","structure_id":"1051","section_number":"58.1-1601","catch_line":"Definitions","url":"\/58.1-1601\/","token":"58.1\/I\/16\/58.1-1601"},"2":{"id":"771293","structure_id":"1051","section_number":"58.1-1602","catch_line":"Levy of tax for forest conservation","url":"\/58.1-1602\/","token":"58.1\/I\/16\/58.1-1602"},"3":{"id":"773069","structure_id":"1051","section_number":"58.1-1603","catch_line":"Lien","url":"\/58.1-1603\/","token":"58.1\/I\/16\/58.1-1603"},"4":{"id":"765882","structure_id":"1051","section_number":"58.1-1604","catch_line":"Tax rates","url":"\/58.1-1604\/","token":"58.1\/I\/16\/58.1-1604"},"5":{"id":"768137","structure_id":"1051","section_number":"58.1-1605","catch_line":"Alternative for rates","url":"\/58.1-1605\/","token":"58.1\/I\/16\/58.1-1605"},"6":{"id":"768102","structure_id":"1051","section_number":"58.1-1606","catch_line":"Optional rates for certain manufacturers and severers","url":"\/58.1-1606\/","token":"58.1\/I\/16\/58.1-1606"},"7":{"id":"775869","structure_id":"1051","section_number":"58.1-1607","catch_line":"Limitation on tax for certain manufacturers taxable under \u00a7 58.1-1605","url":"\/58.1-1607\/","token":"58.1\/I\/16\/58.1-1607"},"8":{"id":"795915","structure_id":"1051","section_number":"58.1-1608","catch_line":"Exemptions","url":"\/58.1-1608\/","token":"58.1\/I\/16\/58.1-1608"},"9":{"id":"785779","structure_id":"1051","section_number":"58.1-1609","catch_line":"Payment, collection, and disposition of tax","url":"\/58.1-1609\/","token":"58.1\/I\/16\/58.1-1609"},"10":{"id":"783071","structure_id":"1051","section_number":"58.1-1610","catch_line":"Alternative payment, collection and disposition of tax","url":"\/58.1-1610\/","token":"58.1\/I\/16\/58.1-1610"},"11":{"id":"767330","structure_id":"1051","section_number":"58.1-1611","catch_line":"Allocation of tax to localities","url":"\/58.1-1611\/","token":"58.1\/I\/16\/58.1-1611"},"12":{"id":"775438","structure_id":"1051","section_number":"58.1-1612","catch_line":"Returns to be filed by manufacturer and severers; time of payment of tax","url":"\/58.1-1612\/","token":"58.1\/I\/16\/58.1-1612"},"13":{"id":"794174","structure_id":"1051","section_number":"58.1-1613","catch_line":"Repealed","url":"\/58.1-1613\/","token":"58.1\/I\/16\/58.1-1613"},"14":{"id":"768381","structure_id":"1051","section_number":"58.1-1615","catch_line":"When Department may make return for delinquent taxpayer; penalty","url":"\/58.1-1615\/","token":"58.1\/I\/16\/58.1-1615"},"15":{"id":"768569","structure_id":"1051","section_number":"58.1-1616","catch_line":"Absconding taxpayer","url":"\/58.1-1616\/","token":"58.1\/I\/16\/58.1-1616"},"16":{"id":"790818","structure_id":"1051","section_number":"58.1-1617","catch_line":"Records to be kept","url":"\/58.1-1617\/","token":"58.1\/I\/16\/58.1-1617"},"17":{"id":"783059","structure_id":"1051","section_number":"58.1-1618","catch_line":"Penalty for failure to make return, keep records, or permit examination of records","url":"\/58.1-1618\/","token":"58.1\/I\/16\/58.1-1618"},"18":{"id":"783029","structure_id":"1051","section_number":"58.1-1619","catch_line":"Penalty and interest for failure to pay tax when due","url":"\/58.1-1619\/","token":"58.1\/I\/16\/58.1-1619"},"19":{"id":"782657","structure_id":"1051","section_number":"58.1-1620","catch_line":"Refunds and deficiency payments; penalty for deficiency","url":"\/58.1-1620\/","token":"58.1\/I\/16\/58.1-1620"},"20":{"id":"779093","structure_id":"1051","section_number":"58.1-1621","catch_line":"Proceedings in case of previous incorrect payments","url":"\/58.1-1621\/","token":"58.1\/I\/16\/58.1-1621"},"21":{"id":"787828","structure_id":"1051","section_number":"58.1-1622","catch_line":"Repealed","url":"\/58.1-1622\/","token":"58.1\/I\/16\/58.1-1622"}},"previous_section":{"id":"768381","structure_id":"1051","section_number":"58.1-1615","catch_line":"When Department may make return for delinquent taxpayer; penalty","url":"\/58.1-1615\/","token":"58.1\/I\/16\/58.1-1615"},"next_section":{"id":"790818","structure_id":"1051","section_number":"58.1-1617","catch_line":"Records to be kept","url":"\/58.1-1617\/","token":"58.1\/I\/16\/58.1-1617"},"references":false,"formats":{"txt":"\/58.1-1616.txt","json":"\/58.1-1616.json","xml":"\/58.1-1616.xml"},"dublin_core":{"Title":"Absconding taxpayer","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1616","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nABSCONDING TAXPAYER (\u00a7 58.1-1616)\n\nIf the Department finds that a person liable for tax under any provision of this\nchapter designs quickly to depart from the Commonwealth or to remove his\nproperty therefrom, or to conceal himself or his property therein, or to do any\nother act tending to prejudice or to render wholly or partly ineffectual\nproceedings to collect such tax unless such proceeding be brought without delay,\nthe Department shall cause notice of such finding to be given such person\ntogether with a demand for an immediate return and immediate payment of such\ntax. Thereupon such tax shall become immediately due and payable. If such person\nis not in default of making such return or paying any tax prescribed by this\nchapter, and furnishes evidence satisfactory to the Department in accordance\nwith regulations which shall be prescribed by the Department, that he will duly\nreturn and pay the tax to which the Department’s findings relate, then\nsuch tax shall not be payable prior to the time otherwise fixed for payment.\n\nHISTORY: Code 1950, \u00a7 58-838.18; 1984, c. 675."}