The Department may grant a reasonable extension of time for payment of estimated tax, or any installment, or for filing any declaration pursuant to this article, on condition that the taxpayer shall pay interest on the amount involved at the rate set forth in § 58.1-15 until the time of payment.
Va. Code Ann. § 58.1-2525
Extensions of time
Code 1950, § 58-502.4; 1968, c. 13; 1972, c. 153; 1984, c. 675; 2011, c. 850; 2013, cc. 29, 163.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.