{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-105.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-105.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-105.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-105.html"}],"law_id":370923,"edition_id":2,"section_id":370923,"structure_id":52819,"section_number":"58.1-105","catch_line":"Offers in compromise; Department may accept; authority and duty of Tax Commissioner","history":"Code 1950, \u00a7 58-45; 1973, c. 446; 1984, c. 675; 1994, c. 800; 1996, cc. 640, 655.","full_text":"A\n\nIn all cases in which under the laws of this Commonwealth a prosecution is authorized for violation of the revenue laws and in all cases in which a penalty is imposed upon the taxpayer for failure to comply with the requirements of the tax laws, the Department shall in its discretion have authority to accept offers made in compromise of such prosecution and in compromise or in lieu of such penalties. An offer in lieu of the assessment of a penalty shall be deemed to be made by the filing of a return or payment of tax without payment of a penalty if information filed with the return or payment of tax or obtained from other sources demonstrates reasonable cause for the failure or omission for which the penalty would be imposed. The reason for the acceptance of such offers in compromise shall be preserved among the records of the Department.\n\nB\n\nThe Tax Commissioner may compromise and settle doubtful or disputed claims for taxes or tax liability of doubtful collectibility. An offer in compromise shall be deemed accepted only when the taxpayer is notified in writing of the acceptance by the Tax Commissioner. Whenever such a compromise and settlement is made, the Tax Commissioner shall make a complete record of the case showing the tax assessed, recommendations, reports and audits of departmental personnel, if any, the taxpayer’s grounds for dispute or contest together with all evidences thereof, and the amounts, conditions and settlement or compromise of same.\n\nC\n\nThe Department may deposit into the state treasury all payments submitted with offers in compromise, unless the taxpayer specifically and clearly directs otherwise.\n\n","order_by":null,"text":{"0":{"id":1383684,"text":"In all cases in which under the laws of this Commonwealth a prosecution is authorized for violation of the revenue laws and in all cases in which a penalty is imposed upon the taxpayer for failure to comply with the requirements of the tax laws, the Department shall in its discretion have authority to accept offers made in compromise of such prosecution and in compromise or in lieu of such penalties. An offer in lieu of the assessment of a penalty shall be deemed to be made by the filing of a return or payment of tax without payment of a penalty if information filed with the return or payment of tax or obtained from other sources demonstrates reasonable cause for the failure or omission for which the penalty would be imposed. The reason for the acceptance of such offers in compromise shall be preserved among the records of the Department.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1383685,"text":"The Tax Commissioner may compromise and settle doubtful or disputed claims for taxes or tax liability of doubtful collectibility. An offer in compromise shall be deemed accepted only when the taxpayer is notified in writing of the acceptance by the Tax Commissioner. Whenever such a compromise and settlement is made, the Tax Commissioner shall make a complete record of the case showing the tax assessed, recommendations, reports and audits of departmental personnel, if any, the taxpayer’s grounds for dispute or contest together with all evidences thereof, and the amounts, conditions and settlement or compromise of same.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":1383686,"text":"The Department may deposit into the state treasury all payments submitted with offers in compromise, unless the taxpayer specifically and clearly directs otherwise.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":52819,"edition_id":2,"name":"General Provisions","identifier":"1","label":"chapter","depth":3,"order_by":1,"parent_id":52818,"metadata":{"child_laws":15,"child_structures":0},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479079,"object_type":"structure","relational_id":52819,"identifier":"1","token":"58.1\/I\/1","url":"\/58.1\/I\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","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":370862,"structure_id":52819,"section_number":"58.1-100","catch_line":"Property subject to state taxation only","url":"\/58.1-100\/","token":"58.1\/I\/1\/58.1-100","metadata":false},{"id":370877,"structure_id":52819,"section_number":"58.1-101","catch_line":"Waiver of time limitation on assessment of taxes","url":"\/58.1-101\/","token":"58.1\/I\/1\/58.1-101","metadata":false},{"id":370892,"structure_id":52819,"section_number":"58.1-102","catch_line":"Retention of records by taxpayer","url":"\/58.1-102\/","token":"58.1\/I\/1\/58.1-102","metadata":false},{"id":370913,"structure_id":52819,"section_number":"58.1-103","catch_line":"Inspection of records and documents by the Department","url":"\/58.1-103\/","token":"58.1\/I\/1\/58.1-103","metadata":false},{"id":370921,"structure_id":52819,"section_number":"58.1-104","catch_line":"Period of limitations","url":"\/58.1-104\/","token":"58.1\/I\/1\/58.1-104","metadata":{"court_decisions":""}},{"id":370923,"structure_id":52819,"section_number":"58.1-105","catch_line":"Offers in compromise; Department may accept; authority and duty of Tax Commissioner","url":"\/58.1-105\/","token":"58.1\/I\/1\/58.1-105","metadata":false},{"id":370922,"structure_id":52819,"section_number":"58.1-105.1","catch_line":"Certified mail; subsequent mail or notices may be sent by regular mail","url":"\/58.1-105.1\/","token":"58.1\/I\/1\/58.1-105.1","metadata":false},{"id":370924,"structure_id":52819,"section_number":"58.1-106","catch_line":"Tax Commissioner authorized to make reproductions of tax documents","url":"\/58.1-106\/","token":"58.1\/I\/1\/58.1-106","metadata":false},{"id":370925,"structure_id":52819,"section_number":"58.1-107","catch_line":"Destruction of original documents so reproduced; destruction of other returns, reports, etc","url":"\/58.1-107\/","token":"58.1\/I\/1\/58.1-107","metadata":false},{"id":370926,"structure_id":52819,"section_number":"58.1-108","catch_line":"Admissibility of reproductions of documents in evidence","url":"\/58.1-108\/","token":"58.1\/I\/1\/58.1-108","metadata":false},{"id":370927,"structure_id":52819,"section_number":"58.1-109","catch_line":"Compliance with subpoena, etc., requiring production of confidential returns","url":"\/58.1-109\/","token":"58.1\/I\/1\/58.1-109","metadata":false},{"id":370929,"structure_id":52819,"section_number":"58.1-110","catch_line":"Effect of Tax Commissioner's affidavit as evidence","url":"\/58.1-110\/","token":"58.1\/I\/1\/58.1-110","metadata":false},{"id":370940,"structure_id":52819,"section_number":"58.1-111","catch_line":"Taxpayer refusing to file return; estimated tax","url":"\/58.1-111\/","token":"58.1\/I\/1\/58.1-111","metadata":false},{"id":370950,"structure_id":52819,"section_number":"58.1-112","catch_line":"Return filing frequency; waiver of penalties","url":"\/58.1-112\/","token":"58.1\/I\/1\/58.1-112","metadata":false},{"id":370951,"structure_id":52819,"section_number":"58.1-113","catch_line":"Nonprofit hospitals to provide returns and information to the Department","url":"\/58.1-113\/","token":"58.1\/I\/1\/58.1-113","metadata":false}],"previous_section":{"id":370921,"structure_id":52819,"section_number":"58.1-104","catch_line":"Period of limitations","url":"\/58.1-104\/","token":"58.1\/I\/1\/58.1-104","metadata":{"court_decisions":""}},"next_section":{"id":370922,"structure_id":52819,"section_number":"58.1-105.1","catch_line":"Certified mail; subsequent mail or notices may be sent by regular mail","url":"\/58.1-105.1\/","token":"58.1\/I\/1\/58.1-105.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-105\/","history_text":"

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 1973, chapter 446; in 1984, chapter 675; in 1994, chapter 800<\/a>; in 1996, chapters 640<\/a> and 655<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1479101,"object_type":"law","relational_id":370923,"identifier":"58.1-105","token":"58.1\/I\/1\/58.1-105","url":"\/58.1-105\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-105\/","token":"58.1\/I\/1\/58.1-105","dublin_core":{"Title":"Offers in compromise; Department may accept; authority and duty of Tax Commissioner","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-105","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> In all cases in which under the laws<\/span> of this Commonwealth a prosecution<\/span> is authorized for violation of the revenue laws<\/span> and in all cases in which a penalty<\/span> is imposed upon the taxpayer<\/span> for failure to comply with the requirements of the tax laws<\/span>, the Department<\/span> shall in its discretion have authority to accept offers made in compromise of such prosecution<\/span> and in compromise or in lieu of such penalties. An offer in lieu of the assessment of a penalty<\/span> shall be deemed to be made by the filing of a return or payment of tax without payment of a penalty<\/span> if information filed with the return or payment of tax or obtained from other sources demonstrates reasonable cause for the failure or omission for which the penalty<\/span> would be imposed. The reason for the acceptance of such offers in compromise shall be preserved among the records of the Department<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The Tax Commissioner<\/span> may compromise and settle doubtful or disputed claims for taxes or tax liability of doubtful collectibility. An offer in compromise shall be deemed accepted only when the taxpayer<\/span> is notified in writing of the acceptance by the Tax Commissioner<\/span>. Whenever such a compromise and settlement<\/span> is made, the Tax Commissioner<\/span> shall make a complete record of the case showing the tax assessed, recommendations, reports and audits of departmental personnel, if any, the taxpayer<\/span>’s grounds for dispute or contest together with all evidences<\/span> thereof, and the amounts, conditions and settlement<\/span> or compromise of same. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The Department<\/span> may deposit into the state treasury all payments submitted with offers in compromise, unless the taxpayer<\/span> specifically and clearly directs otherwise. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nOFFERS IN COMPROMISE; DEPARTMENT MAY ACCEPT; AUTHORITY AND DUTY OF TAX\nCOMMISSIONER (\u00a7 58.1-105)\n\nA. In all cases in which under the laws of this Commonwealth a prosecution is\nauthorized for violation of the revenue laws and in all cases in which a penalty\nis imposed upon the taxpayer for failure to comply with the requirements of the\ntax laws, the Department shall in its discretion have authority to accept offers\nmade in compromise of such prosecution and in compromise or in lieu of such\npenalties. An offer in lieu of the assessment of a penalty shall be deemed to be\nmade by the filing of a return or payment of tax without payment of a penalty if\ninformation filed with the return or payment of tax or obtained from other\nsources demonstrates reasonable cause for the failure or omission for which the\npenalty would be imposed. The reason for the acceptance of such offers in\ncompromise shall be preserved among the records of the Department.\n\nB. The Tax Commissioner may compromise and settle doubtful or disputed claims\nfor taxes or tax liability of doubtful collectibility. An offer in compromise\nshall be deemed accepted only when the taxpayer is notified in writing of the\nacceptance by the Tax Commissioner. Whenever such a compromise and settlement is\nmade, the Tax Commissioner shall make a complete record of the case showing the\ntax assessed, recommendations, reports and audits of departmental personnel, if\nany, the taxpayer’s grounds for dispute or contest together with all\nevidences thereof, and the amounts, conditions and settlement or compromise of\nsame.\n\nC. The Department may deposit into the state treasury all payments submitted\nwith offers in compromise, unless the taxpayer specifically and clearly directs\notherwise.\n\nHISTORY: Code 1950, \u00a7 58-45; 1973, c. 446; 1984, c. 675; 1994, c. 800; 1996,\ncc. 640, 655.","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"}}