{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-2610.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-2610.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-2610.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-2610.html"}],"law_id":371356,"edition_id":2,"section_id":371356,"structure_id":52876,"section_number":"58.1-2610","catch_line":"Penalty for failure to file timely report","history":"Code 1950, \u00a7\u00a7 58-514, 58-539, 58-625; 1978, c. 784; 1983, c. 570; 1984, c. 675; 1999, c. 971.","full_text":"Any person failing to make a report required under the provisions of this chapter within the time prescribed shall be liable to a penalty of $100 for each day such taxpayer is late in making such report. The State Corporation Commission or Tax Commissioner, as the case may be, may waive all or a part of such penalty for good cause.\n\n","order_by":null,"text":{"0":{"id":1385080,"text":"Any person failing to make a report required under the provisions of this chapter within the time prescribed shall be liable to a penalty of $100 for each day such taxpayer is late in making such report. The State Corporation Commission or Tax Commissioner, as the case may be, may waive all or a part of such penalty for good cause.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52876,"edition_id":2,"name":"General Provisions","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":52875,"metadata":{"child_laws":14,"child_structures":0},"date_created":"2026-08-02 03:07:12","date_modified":"2026-08-02 12:36:05","permalink":{"id":1483061,"object_type":"structure","relational_id":52876,"identifier":"1","token":"58.1\/II\/26\/1","url":"\/58.1\/II\/26\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52875,"edition_id":2,"name":"Taxation of Public Service Corporations","identifier":"26","label":"chapter","depth":3,"order_by":5,"parent_id":52853,"metadata":{"child_laws":62,"child_structures":8},"date_created":"2026-08-02 03:07:12","date_modified":"2026-08-02 12:36:05","permalink":{"id":1483059,"object_type":"structure","relational_id":52875,"identifier":"26","token":"58.1\/II\/26","url":"\/58.1\/II\/26\/","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":371345,"structure_id":52876,"section_number":"58.1-2600","catch_line":"Definitions","url":"\/58.1-2600\/","token":"58.1\/II\/26\/1\/58.1-2600","metadata":false},{"id":371346,"structure_id":52876,"section_number":"58.1-2601","catch_line":"Boundaries of certain political units to be furnished company, Commission and Department","url":"\/58.1-2601\/","token":"58.1\/II\/26\/1\/58.1-2601","metadata":false},{"id":371347,"structure_id":52876,"section_number":"58.1-2602","catch_line":"Local authorities to examine assessments and inform Department or Commission whether correct","url":"\/58.1-2602\/","token":"58.1\/II\/26\/1\/58.1-2602","metadata":false},{"id":371348,"structure_id":52876,"section_number":"58.1-2603","catch_line":"Local levies to be extended by commissioners of the revenue; copies; forms","url":"\/58.1-2603\/","token":"58.1\/II\/26\/1\/58.1-2603","metadata":false},{"id":371349,"structure_id":52876,"section_number":"58.1-2604","catch_line":"Assessed valuation","url":"\/58.1-2604\/","token":"58.1\/II\/26\/1\/58.1-2604","metadata":false},{"id":371350,"structure_id":52876,"section_number":"58.1-2605","catch_line":"Repealed","url":"\/58.1-2605\/","token":"58.1\/II\/26\/1\/58.1-2605","metadata":false},{"id":371352,"structure_id":52876,"section_number":"58.1-2606","catch_line":"Local taxation of real and tangible personal property of public service corporations; other persons","url":"\/58.1-2606\/","token":"58.1\/II\/26\/1\/58.1-2606","metadata":false},{"id":371351,"structure_id":52876,"section_number":"58.1-2606.1","catch_line":"Local taxation for solar photovoltaic projects five megawatts or less","url":"\/58.1-2606.1\/","token":"58.1\/II\/26\/1\/58.1-2606.1","metadata":false},{"id":371353,"structure_id":52876,"section_number":"58.1-2607","catch_line":"Local taxation of real and tangible personal property of railroads","url":"\/58.1-2607\/","token":"58.1\/II\/26\/1\/58.1-2607","metadata":false},{"id":371354,"structure_id":52876,"section_number":"58.1-2608","catch_line":"State taxation of railroads, telecommunications companies","url":"\/58.1-2608\/","token":"58.1\/II\/26\/1\/58.1-2608","metadata":false},{"id":371355,"structure_id":52876,"section_number":"58.1-2609","catch_line":"Local taxation of land and nonutility and noncarrier improvements of public service corporations; other persons","url":"\/58.1-2609\/","token":"58.1\/II\/26\/1\/58.1-2609","metadata":false},{"id":371356,"structure_id":52876,"section_number":"58.1-2610","catch_line":"Penalty for failure to file timely report","url":"\/58.1-2610\/","token":"58.1\/II\/26\/1\/58.1-2610","metadata":false},{"id":371357,"structure_id":52876,"section_number":"58.1-2611","catch_line":"Penalty for failure to pay tax","url":"\/58.1-2611\/","token":"58.1\/II\/26\/1\/58.1-2611","metadata":false},{"id":371358,"structure_id":52876,"section_number":"58.1-2612","catch_line":"Lien of taxes","url":"\/58.1-2612\/","token":"58.1\/II\/26\/1\/58.1-2612","metadata":false}],"previous_section":{"id":371355,"structure_id":52876,"section_number":"58.1-2609","catch_line":"Local taxation of land and nonutility and noncarrier improvements of public service corporations; other persons","url":"\/58.1-2609\/","token":"58.1\/II\/26\/1\/58.1-2609","metadata":false},"next_section":{"id":371357,"structure_id":52876,"section_number":"58.1-2611","catch_line":"Penalty for failure to pay tax","url":"\/58.1-2611\/","token":"58.1\/II\/26\/1\/58.1-2611","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2610\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1978, chapter 784; in 1983, chapter 570; in 1984, chapter 675; in 1999, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?991+ful+CHAP0971\">971<\/a>.<\/p>","references":[{"id":371377,"section_number":"58.1-2654.1","catch_line":"Penalty for failure to properly file annual reports","order_by":null,"url":"\/58.1-2654.1\/"}],"refers_to":false,"permalink":{"id":1483107,"object_type":"law","relational_id":371356,"identifier":"58.1-2610","token":"58.1\/II\/26\/1\/58.1-2610","url":"\/58.1-2610\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-2610\/","token":"58.1\/II\/26\/1\/58.1-2610","dublin_core":{"Title":"Penalty for failure to file timely report","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2610","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Any person failing to make a report required under the provisions of this chapter within the time prescribed shall be liable to a <span class=\"dictionary\">penalty<\/span> of $100 for each day such <span class=\"dictionary\">taxpayer<\/span> is late in making such report. The State Corporation Commission or <span class=\"dictionary\">Tax Commissioner<\/span>, as the case may be, may <span class=\"dictionary\">waive<\/span> all or a part of such <span class=\"dictionary\">penalty<\/span> for good cause.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPENALTY FOR FAILURE TO FILE TIMELY REPORT (\u00a7 58.1-2610)\n\nAny person failing to make a report required under the provisions of this\nchapter within the time prescribed shall be liable to a penalty of $100 for each\nday such taxpayer is late in making such report. The State Corporation\nCommission or Tax Commissioner, as the case may be, may waive all or a part of\nsuch penalty for good cause.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-514, 58-539, 58-625; 1978, c. 784; 1983, c. 570;\n1984, c. 675; 1999, c. 971.","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"}}