{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-2287.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-2287.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-2287.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-2287.html"}],"law_id":371259,"edition_id":2,"section_id":371259,"structure_id":52866,"section_number":"58.1-2287","catch_line":"Suits to recover taxes","history":"2000, cc. 729, 758.","full_text":"If any person fails to pay the tax or any civil penalty levied under this chapter, including accrued penalties and interest, when due, the Attorney General or the Commissioner may bring an appropriate action for the recovery of such tax, penalty and interest, provided that if it is found that such failure to pay was willful, judgment shall be rendered for double the amount of the tax or civil penalty found to be due, with costs.\n\n","order_by":null,"text":{"0":{"id":1384767,"text":"If any person fails to pay the tax or any civil penalty levied under this chapter, including accrued penalties and interest, when due, the Attorney General or the Commissioner may bring an appropriate action for the recovery of such tax, penalty and interest, provided that if it is found that such failure to pay was willful, judgment shall be rendered for double the amount of the tax or civil penalty found to be due, with costs.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52866,"edition_id":2,"name":"Assessments and Collections","identifier":"8","label":"article","depth":4,"order_by":8,"parent_id":52858,"metadata":{"child_laws":9,"child_structures":0},"date_created":"2026-08-02 03:07:00","date_modified":"2026-08-02 12:36:05","permalink":{"id":1482687,"object_type":"structure","relational_id":52866,"identifier":"8","token":"58.1\/II\/22\/8","url":"\/58.1\/II\/22\/8\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52858,"edition_id":2,"name":"Virginia Fuels Tax Act","identifier":"22","label":"chapter","depth":3,"order_by":3,"parent_id":52853,"metadata":{"child_laws":94,"child_structures":10},"date_created":"2026-08-02 03:06:51","date_modified":"2026-08-02 12:36:03","permalink":{"id":1482333,"object_type":"structure","relational_id":52858,"identifier":"22","token":"58.1\/II\/22","url":"\/58.1\/II\/22\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52853,"edition_id":2,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":3,"parent_id":52815,"metadata":{"child_laws":282,"child_structures":34},"date_created":"2026-08-02 03:06:47","date_modified":"2026-08-02 12:36:03","permalink":{"id":1482263,"object_type":"structure","relational_id":52853,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371252,"structure_id":52866,"section_number":"58.1-2280","catch_line":"Estimates of fuel subject to tax; assessments; notice of assessment","url":"\/58.1-2280\/","token":"58.1\/II\/22\/8\/58.1-2280","metadata":false},{"id":371253,"structure_id":52866,"section_number":"58.1-2281","catch_line":"Application to Commissioner for correction","url":"\/58.1-2281\/","token":"58.1\/II\/22\/8\/58.1-2281","metadata":false},{"id":371254,"structure_id":52866,"section_number":"58.1-2282","catch_line":"Appeal of Commissioner's decisions","url":"\/58.1-2282\/","token":"58.1\/II\/22\/8\/58.1-2282","metadata":false},{"id":371255,"structure_id":52866,"section_number":"58.1-2283","catch_line":"Jeopardy assessment","url":"\/58.1-2283\/","token":"58.1\/II\/22\/8\/58.1-2283","metadata":false},{"id":371256,"structure_id":52866,"section_number":"58.1-2284","catch_line":"Memorandum of lien for collection of taxes","url":"\/58.1-2284\/","token":"58.1\/II\/22\/8\/58.1-2284","metadata":false},{"id":371257,"structure_id":52866,"section_number":"58.1-2285","catch_line":"Period of limitations","url":"\/58.1-2285\/","token":"58.1\/II\/22\/8\/58.1-2285","metadata":false},{"id":371258,"structure_id":52866,"section_number":"58.1-2286","catch_line":"Waiver of time limitation on assessment of taxes","url":"\/58.1-2286\/","token":"58.1\/II\/22\/8\/58.1-2286","metadata":false},{"id":371259,"structure_id":52866,"section_number":"58.1-2287","catch_line":"Suits to recover taxes","url":"\/58.1-2287\/","token":"58.1\/II\/22\/8\/58.1-2287","metadata":false},{"id":371260,"structure_id":52866,"section_number":"58.1-2288","catch_line":"Liability of corporate or partnership officer; penalty","url":"\/58.1-2288\/","token":"58.1\/II\/22\/8\/58.1-2288","metadata":false}],"previous_section":{"id":371258,"structure_id":52866,"section_number":"58.1-2286","catch_line":"Waiver of time limitation on assessment of taxes","url":"\/58.1-2286\/","token":"58.1\/II\/22\/8\/58.1-2286","metadata":false},"next_section":{"id":371260,"structure_id":52866,"section_number":"58.1-2288","catch_line":"Liability of corporate or partnership officer; penalty","url":"\/58.1-2288\/","token":"58.1\/II\/22\/8\/58.1-2288","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2287\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 729<\/a> and 758<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":1482717,"object_type":"law","relational_id":371259,"identifier":"58.1-2287","token":"58.1\/II\/22\/8\/58.1-2287","url":"\/58.1-2287\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-2287\/","token":"58.1\/II\/22\/8\/58.1-2287","dublin_core":{"Title":"Suits to recover taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2287","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

If any person<\/span> fails to pay the tax or any civil penalty<\/span> levied under this chapter, including accrued penalties and interest, when due, the Attorney General<\/span> or the Commissioner<\/span> may bring an appropriate action for the recovery of such tax, penalty<\/span> and interest, provided that if it is found that such failure to pay was willful, judgment<\/span> shall be rendered for double the amount of the tax or civil penalty<\/span> found to be due, with costs.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSUITS TO RECOVER TAXES (\u00a7 58.1-2287)\n\nIf any person fails to pay the tax or any civil penalty levied under this\nchapter, including accrued penalties and interest, when due, the Attorney\nGeneral or the Commissioner may bring an appropriate action for the recovery of\nsuch tax, penalty and interest, provided that if it is found that such failure\nto pay was willful, judgment shall be rendered for double the amount of the tax\nor civil penalty found to be due, with costs.\n\nHISTORY: 2000, cc. 729, 758.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}