77274958.1-344.1Virginia Decodedhttps://vacode.org2016TaxationTaxes Administered By The Department Of TaxationIncome TaxAccounting, Returns, Procedures For IndividualsPostponement of time for performing certain acts1991, cc. 346, 361; 1996, c. 401.http://law.lis.virginia.gov/vacode/58.1-344.1/58.1-1800Local treasurer to receive state taxes; list of delinquent taxes/58.1-1800/58.1-344Extension of time for filing returns/58.1-344//58.1-344.1/58.1/I/3/4/58.1-344.1Penalty, interest, and addition to tax shall not apply or be computed with respect to the tax imposed in Article 2 of this chapter during the period of time that an individual enjoys the extension under subdivision 2 of subsections F and G of § 58.1-344. The periods of limitation prescribed in Chapter 18 (§ 58.1-1800 et seq.) of this title shall also be extended by the number of days to which an individual is entitled to an extension under subdivision 2 of subsections F and G of § 58.1-344.section1