{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-8.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-8.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-8.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-8.html"}],"law_id":372585,"edition_id":2,"section_id":372585,"structure_id":52817,"section_number":"58.1-8","catch_line":"Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday","history":"Code 1950, \u00a7 58-4.1; 1966, c. 690; 1984, c. 675.","full_text":"When the last day on which a tax return may be filed or a tax may be paid without penalty or interest falls on a Saturday, Sunday or legal holiday, then any return required by this title may be filed or such payment may be made without penalty or interest on the next succeeding business day.\n\n","order_by":null,"text":{"0":{"id":1389577,"text":"When the last day on which a tax return may be filed or a tax may be paid without penalty or interest falls on a Saturday, Sunday or legal holiday, then any return required by this title may be filed or such payment may be made without penalty or interest on the next succeeding business day.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52817,"edition_id":2,"name":"In General","identifier":"1","label":"article","depth":3,"order_by":1,"parent_id":52816,"metadata":{"child_laws":22,"child_structures":0},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478965,"object_type":"structure","relational_id":52817,"identifier":"1","token":"58.1\/0\/1","url":"\/58.1\/0\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52816,"edition_id":2,"name":"General Provisions of Title 58.1","identifier":"0","label":"chapter","depth":2,"order_by":1,"parent_id":52815,"metadata":{"child_laws":27,"child_structures":2},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478963,"object_type":"structure","relational_id":52816,"identifier":"0","token":"58.1\/0","url":"\/58.1\/0\/","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":370860,"structure_id":52817,"section_number":"58.1-1","catch_line":"Definitions","url":"\/58.1-1\/","token":"58.1\/0\/1\/58.1-1","metadata":false},{"id":370861,"structure_id":52817,"section_number":"58.1-10","catch_line":"Collection of taxes accrued prior to repeal","url":"\/58.1-10\/","token":"58.1\/0\/1\/58.1-10","metadata":false},{"id":370928,"structure_id":52817,"section_number":"58.1-11","catch_line":"Oaths or affirmations unnecessary on returns; misdemeanor to make false return","url":"\/58.1-11\/","token":"58.1\/0\/1\/58.1-11","metadata":false},{"id":370952,"structure_id":52817,"section_number":"58.1-12","catch_line":"Payment of tax by bad check","url":"\/58.1-12\/","token":"58.1\/0\/1\/58.1-12","metadata":false},{"id":370973,"structure_id":52817,"section_number":"58.1-13","catch_line":"State taxes to be paid into the general fund","url":"\/58.1-13\/","token":"58.1\/0\/1\/58.1-13","metadata":false},{"id":370972,"structure_id":52817,"section_number":"58.1-13.1","catch_line":"Repealed","url":"\/58.1-13.1\/","token":"58.1\/0\/1\/58.1-13.1","metadata":false},{"id":370974,"structure_id":52817,"section_number":"58.1-14","catch_line":"Out-of-state tax collections","url":"\/58.1-14\/","token":"58.1\/0\/1\/58.1-14","metadata":false},{"id":370987,"structure_id":52817,"section_number":"58.1-15","catch_line":"Rate of interest","url":"\/58.1-15\/","token":"58.1\/0\/1\/58.1-15","metadata":false},{"id":370999,"structure_id":52817,"section_number":"58.1-16","catch_line":"Overcollection of tax","url":"\/58.1-16\/","token":"58.1\/0\/1\/58.1-16","metadata":false},{"id":371022,"structure_id":52817,"section_number":"58.1-17","catch_line":"Donations to the general fund","url":"\/58.1-17\/","token":"58.1\/0\/1\/58.1-17","metadata":false},{"id":371126,"structure_id":52817,"section_number":"58.1-2","catch_line":"Reciprocal agreements with other states for collection of taxes","url":"\/58.1-2\/","token":"58.1\/0\/1\/58.1-2","metadata":false},{"id":371443,"structure_id":52817,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","url":"\/58.1-3\/","token":"58.1\/0\/1\/58.1-3","metadata":false},{"id":371439,"structure_id":52817,"section_number":"58.1-3.1","catch_line":"Availability of information necessary to audit local tax returns and other such privileged or confidential tax information","url":"\/58.1-3.1\/","token":"58.1\/0\/1\/58.1-3.1","metadata":false},{"id":371440,"structure_id":52817,"section_number":"58.1-3.2","catch_line":"Attorney General's and Tax Commissioner's authority to request and share information","url":"\/58.1-3.2\/","token":"58.1\/0\/1\/58.1-3.2","metadata":false},{"id":371441,"structure_id":52817,"section_number":"58.1-3.3","catch_line":"Deemed consent to disclosure","url":"\/58.1-3.3\/","token":"58.1\/0\/1\/58.1-3.3","metadata":false},{"id":371442,"structure_id":52817,"section_number":"58.1-3.4","catch_line":"Tax Commissioner's authority to request and share information regarding employer worker reclassification","url":"\/58.1-3.4\/","token":"58.1\/0\/1\/58.1-3.4","metadata":false},{"id":372192,"structure_id":52817,"section_number":"58.1-4","catch_line":"Person preparing tax return for another not to disclose information without consent","url":"\/58.1-4\/","token":"58.1\/0\/1\/58.1-4","metadata":false},{"id":372445,"structure_id":52817,"section_number":"58.1-5","catch_line":"Persons, etc., engaged in more than one business","url":"\/58.1-5\/","token":"58.1\/0\/1\/58.1-5","metadata":false},{"id":372475,"structure_id":52817,"section_number":"58.1-6","catch_line":"Priority of taxes, etc., in distributions","url":"\/58.1-6\/","token":"58.1\/0\/1\/58.1-6","metadata":false},{"id":372583,"structure_id":52817,"section_number":"58.1-7","catch_line":"Same; liability of recipient of improper corporate distribution","url":"\/58.1-7\/","token":"58.1\/0\/1\/58.1-7","metadata":false},{"id":372585,"structure_id":52817,"section_number":"58.1-8","catch_line":"Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday","url":"\/58.1-8\/","token":"58.1\/0\/1\/58.1-8","metadata":false},{"id":372613,"structure_id":52817,"section_number":"58.1-9","catch_line":"Filing of tax returns or payment of taxes by mail or otherwise; penalty","url":"\/58.1-9\/","token":"58.1\/0\/1\/58.1-9","metadata":false}],"previous_section":{"id":372583,"structure_id":52817,"section_number":"58.1-7","catch_line":"Same; liability of recipient of improper corporate distribution","url":"\/58.1-7\/","token":"58.1\/0\/1\/58.1-7","metadata":false},"next_section":{"id":372613,"structure_id":52817,"section_number":"58.1-9","catch_line":"Filing of tax returns or payment of taxes by mail or otherwise; penalty","url":"\/58.1-9\/","token":"58.1\/0\/1\/58.1-9","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-8\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 1966, chapter 690; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1479047,"object_type":"law","relational_id":372585,"identifier":"58.1-8","token":"58.1\/0\/1\/58.1-8","url":"\/58.1-8\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-8\/","token":"58.1\/0\/1\/58.1-8","dublin_core":{"Title":"Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-8","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>When the last day on which a tax return may be filed or a tax may be paid without <span class=\"dictionary\">penalty<\/span> or interest falls on a Saturday, Sunday or legal holiday, then any return required by this title may be filed or such payment may be made without <span class=\"dictionary\">penalty<\/span> or interest on the next succeeding business day.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nFILING OF TAX RETURNS AND PAYMENT OF TAXES WHICH FALL DUE ON SATURDAY, SUNDAY OR\nLEGAL HOLIDAY (\u00a7 58.1-8)\n\nWhen the last day on which a tax return may be filed or a tax may be paid\nwithout penalty or interest falls on a Saturday, Sunday or legal holiday, then\nany return required by this title may be filed or such payment may be made\nwithout penalty or interest on the next succeeding business day.\n\nHISTORY: Code 1950, \u00a7 58-4.1; 1966, c. 690; 1984, c. 675.","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"}}