Virginia Tax Relief Help: Payment Plans, OIC & Collection Options
Owe Virginia state taxes or received a notice from the Virginia Department of Taxation (Virginia Tax)? Do not guess your next move. We review your Virginia tax balance, notice, deadline, payment options, and collection risk so you know what to do next. Virginia has unique rules — including Offers in Compromise, jeopardy assessments with only 14 days to object, and felony charges for trust fund tax conversion.
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Virginia Tax Relief Overview
Owing Virginia state taxes is different from owing the IRS. The Virginia Department of Taxation has its own rules, deadlines, and collection tools. The Tax Commissioner has broad authority to assess, collect, compromise taxes, issue jeopardy assessments, enter into installment agreements, accept offers in compromise, file liens, and levy on property.
Important differences from other states: Virginia does have an Offer in Compromise program (three types), unlike some states. Virginia also has aggressive collection tools, including jeopardy assessments with only 14 days to object, wage liens that can reach 25% of net wages, and Class 6 felony charges for willful conversion of trust fund taxes exceeding $1,000 under Va. Code § 58.1-1816.
Also critical: Virginia does not permit an interest waiver unless the underlying tax liability is adjusted. Interest is mandatory and accrues at the federal underpayment rate plus 2%.
Depending on your situation, you may need one or more of the following:
- A payment plan to pay over time (up to 5 years for individual income tax)
- An Offer in Compromise to settle for less than the full amount (3 types available)
- A formal appeal if you received an assessment you disagree with (strict 90-day deadline)
- Penalty relief if penalties make the balance impossible to pay
- Lien release or levy resolution if collection action has started
- Jeopardy assessment defense if Virginia Tax has issued an accelerated assessment
- Filing help if you have unfiled Virginia tax returns
If you run a business in Virginia and owe sales tax or withholding tax, the stakes are especially high. Sales tax and withholding tax are trust fund taxes, and willful failure to account for $1,000 or more within 90 days is a Class 6 felony under Va. Code § 58.1-1816. Additionally, responsible person liability in Virginia applies to ALL taxes, not just trust fund taxes, under a four-pronged test.
Virginia Tax Relief Options at a Glance
What Virginia Tax Notice Did You Receive?
Select your notice type for a quick explanation of what it means and your options.
What the Virginia Department of Taxation Can Do to Collect
If you owe Virginia state taxes and do not address the balance, Virginia Tax has a broad range of collection tools under Title 58.1 of the Code of Virginia. Not every case reaches the most serious actions, but the longer a balance goes unpaid, the more aggressive the state may become.
Class 6 Felony for Trust Fund Tax Conversion
Under Va. Code § 58.1-1816, any corporate or partnership officer, business owner, or fiduciary who, through two or more acts or omissions within 90 days, willfully fails to truthfully account for $1,000 or more of collected sales, use, or withholding tax with intent not to pay it over is guilty of a Class 6 felony. The prosecution must begin within 5 years of the offense. This is in addition to 100% personal liability under § 58.1-1813 and Class 1 misdemeanor charges under § 58.1-1815 for willful failure to collect or account for trust fund taxes.
Virginia Tax Payment Plans
If you cannot pay your Virginia state tax balance in full, a payment plan (installment agreement) may be an option. The Tax Commissioner is authorized to enter into written installment agreements under Va. Code § 58.1-1817. For individual income tax, the Commissioner is required to offer installment agreements of up to 5 years upon petition. For other taxes, agreements are discretionary.
Key Conditions for Virginia Payment Plans
Interest Is Mandatory — Even During a Payment Plan
Virginia does not permit an interest waiver unless the underlying tax liability is adjusted. Interest at the federal underpayment rate plus 2% continues to accrue on your unpaid balance for the entire life of the payment plan. A payment plan stops enforced collection but does not stop interest from accumulating.
Source: Virginia Tax — Payment Plans | Va. Code § 58.1-1817
Virginia Offer in Compromise (OIC)
Yes — Virginia does have an Offer in Compromise program. Under Va. Code § 58.1-105, the Tax Commissioner may compromise and settle doubtful or disputed claims for taxes, or tax liability of doubtful collectibility.
Three Types of Virginia Offers in Compromise
1. Doubtful Collectibility — For taxpayers who cannot pay the full amount due to financial hardship. Requires a full financial disclosure using Form FIN I-1 (individuals) or the equivalent business form. The Tax Commissioner evaluates your ability to pay based on income, expenses, and assets.
2. Doubtful Liability — For taxpayers who dispute that the tax is legally owed. Uses Form OIC I-2 (individuals) or OIC B-2 (businesses). You must provide evidence supporting your position that the liability is incorrect.
3. Waiver of Penalty — For reasonable cause, penalty relief when penalties exceed $2,000. Penalties under $2,000 can be requested through Customer Service. You must demonstrate reasonable cause, such as fire, death, illness requiring hospitalization, flood, natural disaster, or other unusual situations. Simple oversight is not sufficient.
Important OIC Requirements
- All returns must be filed, and your account must be in a current status before submitting an offer.
- A $50 non-refundable application fee generally applies, though a fee waiver may be available — check the current application form for eligibility.
- Payment with the offer is not required, but if a check is submitted, it will be deposited.
- Monthly expenses must be actual and necessary living expenses
- All household income and expenses are included, regardless of relationship
- Both the taxpayer and representative (if any) must sign
- Submitting an offer extends the statute of limitations for collection by 60 days after the Department's determination
- A written response is provided on acceptance, modification, or denial
- There is no right of appeal in the OIC process; denied offers may be resubmitted with additional information for reconsideration
A note on repayment terms: Some third-party sources describe a specific follow-up payment period (for example, several months) for accepted Doubtful Collectibility offers. We were not able to independently confirm a specific number of months from Virginia Tax's current published materials in this review, so we've left that detail out rather than guess. If you're weighing whether to pay an accepted offer in a lump sum or over time, confirm the current terms directly with Virginia Tax at 804-367-8045 or with your representative. Separately, the 5-year installment term described above applies to standard payment plans under § 58.1-1817 — not to OIC follow-up payments — so don't treat those two figures as interchangeable.
Source: Virginia Tax — Offer in Compromise | Va. Code § 58.1-105
Virginia Penalty Relief
Penalty relief is different from a payment plan or an Offer in Compromise. A payment plan lets you pay over time. An OIC may reduce the overall liability. Penalty relief asks Virginia to reduce or remove penalties when allowed under state rules.
Under Va. Code § 58.1-105(A), the Tax Commissioner may waive penalties for reasonable cause. However, interest cannot be waived unless the associated tax liability is adjusted or doubtful liability/collectibility is established.
Reasonable Cause Examples
- Fire, death, or illness requiring hospitalization
- Flood or natural disaster
- Other unusual situations beyond the taxpayer's control
Simple oversight is NOT sufficient for a penalty waiver. The Department generally will not waive penalties where the failure was caused by negligence or error of a professional tax preparer. Good filing history is not a basis for waiver.
How to Request Penalty Relief
Interest Cannot Be Waived
Interest is mandatory and represents a fee for the use of money properly due the Commonwealth — not a penalty. Interest can only be adjusted if the underlying tax liability is adjusted or if doubtful liability/collectibility is established through an OIC. (Note: the draft cited "Ruling of the Tax Commissioner 21-43" for this holding; we could not independently pull the full ruling text in this pass. Recommend verifying the ruling number directly on tax.virginia.gov before this citation is republished.)
Source: Virginia Tax — Penalties and Interest
Virginia Tax Appeals
If you disagree with a Virginia tax assessment, you have the right to appeal. Virginia's appeal deadlines are strictly enforced — missing them can severely limit your options.
90-Day Strict Deadline
You have 90 calendar days from the date of assessment to file an administrative appeal with the Tax Commissioner under § 58.1-1821. This deadline is strictly enforced — incomplete filings returned for additional information are not considered timely. If you cannot file within 90 days, you generally must pay in full and file a protective claim for refund.
Virginia Appeal Process Steps
- Informal Review — Contact Virginia Tax to discuss the assessment and provide any additional information.
- Administrative Appeal — File a formal appeal to the Tax Commissioner under § 58.1-1821 within 90 days.
- Reconsideration — After the Tax Commissioner issues a written determination, you may request reconsideration
- Judicial Review — Appeal to circuit court within 3 years from the date of assessment OR 1 year from the Tax Commissioner's determination, whichever is later. Court review is de novo as to fact and law, with the burden on the taxpayer to show the assessment is erroneous.
Key Appeal Facts
- Interest continues to accrue during the appeal unless the assessment is abated.
- Pre-payment of the assessment is generally required before circuit court review, unless a bond is posted.
- The Tax Commissioner may determine that collection is in jeopardy and continue collection during the appeal.
- Incomplete filings that are returned for additional information are not considered timely filed.
Source: Virginia Tax — Administrative Appeals | Va. Code § 58.1-1821 | Va. Code § 58.1-1825
Virginia Jeopardy Assessments
Virginia has a powerful collection tool that many taxpayers are unaware of: the jeopardy assessment. Under Va. Code § 58.1-313 (income tax) and § 58.1-631 (sales tax), the Tax Commissioner may issue an accelerated assessment when collection will be jeopardized by delay.
When Can Virginia Issue a Jeopardy Assessment?
Jeopardy assessments are issued when the Tax Commissioner determines that a taxpayer is:
- Departing Virginia quickly or planning to leave the state
- Removing property from the state
- Concealing themselves or their property
- Taking other acts prejudicing the collection
Critical Timeline: 14-Day Meeting Right, 20 Days for Determination
If you receive a jeopardy assessment and request it, Virginia Tax must meet with you within 14 days of the assessment to hear your oral or written objection. The Department must then issue a written determination within 20 days after that meeting. A memorandum of lien tied to a jeopardy assessment may be filed immediately upon assessment.
These deadlines are extremely short. Requesting the meeting promptly is critical — delaying can make the assessment much harder to challenge.
Virginia Tax Liens
A tax lien is a public claim filed by Virginia against your property. Unlike many states that file liens with a central registry or the Secretary of State, Virginia files liens with circuit court clerks.
How Virginia Tax Liens Work
- Filing Location: The Tax Commissioner files a memorandum of lien in the circuit court clerk's office of the county or city where the taxpayer's business is located or where the taxpayer resides — not the State Corporation Commission. If there is no Virginia business or residence, the lien is filed in the Richmond Circuit Court.
- Effect: The lien is recorded in the judgment docket book and has the effect of a judgment in favor of the Commonwealth.
- Notice Requirement: Virginia Tax must generally provide 10 or more days' prior notice of intent to file before filing, unless the Commissioner determines that providing notice would jeopardize collection.
- Duration: According to Virginia Tax's own collections guidance, a recorded memorandum of lien can remain in force for up to 20 years, or until the liability is paid in full — whichever comes first.
- Erroneous Filing: Taxpayers may appeal to the Tax Commissioner if a lien filing is alleged to be erroneous. If the filing is found erroneous, a certificate of release must be issued within 7 days.
Source: Virginia Tax — Collections | Va. Code § 58.1-1805
Virginia Wage Liens (Garnishment) and Bank Levies
Virginia Tax has the authority to collect through wage liens and bank levies under Va. Code § 58.1-1804.
How Much Can Virginia Take From Wages Today?
Under current law, state tax debt is exempt from the general 25% of disposable earnings cap that applies to most private creditor garnishments in Virginia (Va. Code § 34-29). As a matter of administrative practice — not a specific statute — Virginia Tax asks employers to withhold 25% of a taxpayer's net wages when it issues a wage lien, and continues that withholding until the balance, including penalties and interest, is paid in full. This practice has been in place since mid-2025, following outreach Virginia Tax conducted with Low-Income Taxpayer Clinics, but it was never written into the Code of Virginia at that time.
What actually happened in 2025: House Bill 1979 (2025 session) would have written a formal 25%-of-net-pay cap into state law for state tax debt. The Senate Finance and Appropriations Committee passed the bill indefinitely (effectively killing it) and instead sent Virginia Tax a letter asking the agency to study the issue.
What changed in 2026: House Bill 488 revisited the same idea in the 2026 General Assembly session. It passed the House 98–0 and the Senate 40–0, and the Governor signed it into law on April 8, 2026, as Chapter 396. HB488 will:
- Codify that wage liens for delinquent state tax debt cannot exceed the lesser of 25% of the taxpayer's disposable earnings for the week, or the amount by which disposable earnings exceed 40 times the federal or Virginia minimum wage, whichever is greater
- Direct the Department of Taxation to recognize the Currently Not Collectible (CNC) status granted by the IRS and offer a comparable Virginia CNC status with similar collection protections.
HB488 has a delayed effective date of July 1, 2027. Until then, the 25% wage lien figure reflects Virginia Tax's administrative practice, not a statutory cap.
Hardship Determinations Available Now
Taxpayers suffering adverse impacts from a wage lien should contact Virginia Tax at 804-367-8045. Hardship determinations currently use 250% of the federal poverty guidelines as an instructive guide. If you are below this threshold, you may qualify for a reduced payment plan or hardship accommodation even before the 2027 statutory changes take effect.
Bank Levies
Bank levies are governed by Va. Code § 58.1-1804. The bank or third party applied to is entitled to a $20 fee per application, charged against the debt or estate. Certain funds are exempt from levy, including:
- Social Security benefits
- Supplemental Security Income (SSI)
- Veterans benefits
- Federal civil service retirement
- Black lung benefits
- Unemployment compensation
- Public assistance
- Workers' compensation
- Child support
Source: Virginia Tax — Collections | Va. Code § 58.1-1804 | HB488 (2026), Chapter 396
Virginia Unfiled Tax Returns
If you have not filed Virginia tax returns for one or more years, that can block most resolution options. Virginia Tax may estimate your tax and issue assessments based on those estimates — sometimes higher than what you actually owe.
Filing accurate returns can sometimes reduce an incorrect balance. But do not rush or file bad returns. It is better to prepare the returns correctly with the correct income, deductions, and Virginia credits.
Why Filing Matters
- Unfiled returns block payment plan and OIC eligibility
- Virginia Tax may issue substitute returns with a higher tax than you actually owe
- Penalty relief generally requires all returns to be filed
- Virginia assessment statute: generally 3 years from filing; 6 years if no return filed; unlimited for fraud
Virginia Business, Sales Tax, and Payroll Tax Debt
Business tax debt in Virginia carries significantly higher risk than individual income tax debt. Sales tax, use tax, and income withholding tax are trust fund taxes — money you collected or withheld that belongs to the Commonwealth.
Responsible Person Liability: ALL Taxes, Four-Prong Test
Under Va. Code § 58.1-1813, corporate officers, employees, members, and managers of partnerships or LLCs who willfully fail to pay, collect, or truthfully account for taxes are personally liable for 100% of the tax. Unlike many states that limit responsible person liability to trust fund taxes, Virginia's statute applies to ALL taxes administered by the Department of Taxation.
The Four-Prong Test:
- Duty to perform — the person was under a duty to collect, account for, or pay over the tax
- Knowledge — the person had actual knowledge of the failure
- Authority to prevent — the person had the authority to prevent the failure
- Willfulness — the failure was voluntary, conscious, and intentional
Class 6 Felony: Trust Fund Tax Conversion Over $1,000
Under Va. Code § 58.1-1816, any corporate or partnership officer, business owner, or fiduciary who, through two or more acts or omissions within a 90-day period, willfully fails to truthfully account for $1,000 or more of collected sales, use, or withholding tax with intent not to pay it over is guilty of a Class 6 felony. The prosecution must begin within 5 years of the offense.
Additionally, under § 58.1-1815, willful failure to collect or truthfully account for and pay over sales/use/withholding tax is a Class 1 misdemeanor.
This is criminal liability — not just a civil penalty. If you are facing potential criminal exposure for trust fund taxes, you need immediate professional assistance.
Local Property Taxes Are Independent
In Virginia, local tax assessors handle real estate and personal property taxes independently of the state. Local taxes are assessed and collected by local commissioners of revenue and treasurers — not by the Virginia Department of Taxation. State tax liens filed with circuit court clerks do not automatically appear on local property tax records.
Source: Va. Code § 58.1-1813 | Va. Code § 58.1-1816 | Va. Code § 58.1-1815
Virginia Taxpayer Rights
Taxpayer Rights Advocate
Virginia Tax has a Taxpayer Rights Advocate under Va. Code § 58.1-1818, who can issue Taxpayer Assistance Orders suspending collection action in cases of significant hardship.
Currently Not Collectible (CNC) Status
As of this writing, Virginia does not yet have a fully operational, standalone Currently Not Collectible program, but that is changing on a confirmed timeline:
A 2025 bill (HB 2549) that would have created a formal CNC program did not pass. The Senate Finance and Appropriations Committee passed it indefinitely and instead sent Virginia Tax a letter asking the agency to study the issue, with findings due to legislative committees.
In the 2026 session, House Bill 488 picked up where that study left off. It directs the Department of Taxation to recognize CNC status already granted by the IRS and to offer eligible taxpayers a comparable Virginia CNC status with similar collection protections. The Governor signed HB488 into law on April 8, 2026 (Chapter 396), with a delayed effective date of July 1, 2027.
Until that effective date, taxpayers below 250% of the federal poverty guidelines may still qualify for significantly reduced payment plans or hardship adjustments by calling 804-367-8045, and Virginia Tax may separately provide collections relief for taxpayers whom the IRS has already approved for federal CNC status.
Interest and Penalty Stop Accrual (6-Year Rule)
Under § 58.1-1802.1, if there is no contact for 6 years and no memorandum of lien has been filed in a jurisdiction where the taxpayer owns real estate, interest and penalty stop accruing. This does not eliminate the underlying debt, but it stops further growth. (Recommend confirming the exact contact-lapse and lien conditions of § 58.1-1802.1 directly against the current statute text before republishing, since full statutory language for this section was not independently pulled in this review pass.)
Virginia Tax Relief Tools & Calculators
Use our Virginia calculators to estimate penalties, interest, or garnishment risk.
Virginia Government Resources
These are the official Virginia sources for tax information, payment plans, appeals, and rules. Always check the official source for the most current information.
- Virginia Department of Taxation (Virginia Tax) — Official tax agency portal
- Virginia Tax — Payment Plans — Official payment plan guidance
- Virginia Tax — Offer in Compromise — OIC program details
- Virginia Tax — Administrative Appeals — Appeal process and deadlines
- Virginia Tax — Penalties and Interest — Penalty waiver rules
- Virginia Tax — Collections — Collections procedures
- Virginia Tax — Taxpayer Rights — Taxpayer Rights Advocate
- Code of Virginia Title 58.1 — Taxation — Complete Virginia tax statutes
- Code of Virginia Chapter 18 — Collection of Taxes — Collection statutes
- Va. Code § 58.1-313 — Jeopardy Assessments (Income Tax)
- Va. Code § 58.1-631 — Jeopardy Assessments (Sales Tax)
- Va. Code § 58.1-1813 — Responsible Person Liability
- Va. Code § 58.1-1816 — Felony Conversion of Trust Fund Taxes
- Va. Code § 58.1-1817 — Installment Agreements
- Va. Code § 58.1-1805 — Tax Liens
- Va. Code § 58.1-1804 — Levy on Debts and Estate
- Va. Code § 58.1-15 — Interest Rate
- Va. Code § 58.1-1821 — Administrative Appeals
- Va. Code § 58.1-1825 — Judicial Review
- Va. Code § 58.1-1818 — Taxpayer Rights Advocate
- Va. Code § 58.1-1802.1 — Collection Statute of Limitations
- Va. Code § 58.1-105 — Compromise of Tax Liability (OIC)
Not Sure What to Do With Your Virginia Tax Situation?
Select the card that matches your situation to jump to the relevant section.
Frequently Asked Questions About Virginia Tax Relief
Can I get a payment plan for Virginia state taxes?
Yes. For individual income tax, the Tax Commissioner is required to offer installment agreements of up to 5 years upon petition under Va. Code § 58.1-1817. For other taxes, agreements are discretionary. A 10% down payment is recommended for individuals (20% for businesses). Penalties and interest continue to accrue during the payment plan.
Does Virginia have an Offer in Compromise program?
Yes, under Va. Code § 58.1-105. There are three types: Doubtful Collectibility, Doubtful Liability, and Waiver of Penalty (for penalties over $2,000). All returns must be filed before submitting an offer, and a $50 application fee generally applies unless you qualify for a waiver. There is no right of appeal in the OIC process, but denied offers may be resubmitted with additional information.
Can Virginia garnish wages for state taxes?
Currently, Virginia Tax's administrative practice is to ask employers to withhold 25% of net wages through a wage lien, and state tax debt is exempt from Virginia's general 25% garnishment cap that applies to most other creditors. A 2026 law (HB488, Chapter 396) will write a 25%-of-disposable-earnings cap for state tax debt into the Code of Virginia, effective July 1, 2027. Taxpayers facing hardship should contact Virginia Tax at 804-367-8045.
Does Virginia have jeopardy assessments?
Yes, under § 58.1-313 (income tax) and § 58.1-631 (sales tax). If you receive one and request a meeting, Virginia Tax must meet with you within 14 days of the assessment, and must issue a written determination within 20 days after that meeting.
Is failing to pay Virginia sales tax a felony?
It can be. Willful failure to collect or account for sales tax is a Class 1 misdemeanor under § 58.1-1815. Willfully failing to account for $1,000 or more of collected trust fund taxes within 90 days, through two or more acts, is a Class 6 felony under § 58.1-1816, with a 5-year statute of limitations for prosecution.
Can Virginia waive interest on state tax debt?
No, not on its own. Interest is mandatory and can only be adjusted if the underlying tax liability is adjusted or doubtful liability/collectibility is established. The interest rate is the federal underpayment rate plus 2%.
How long does Virginia have to collect state tax debt, and how long do liens last?
Virginia generally has 7 years from assessment to collect state tax debt under § 58.1-1802.1, extendable by written agreement and suspended during appeals, bankruptcy, and installment agreements. Separately, according to Virginia Tax's own collections guidance, a recorded memorandum of lien can remain in force for up to 20 years, or until paid in full. If there is no contact for 6 years and no lien has been filed against the real estate the taxpayer owns, interest and penalty stop accruing (the underlying debt remains).
Can I appeal a Virginia tax assessment?
Yes, within 90 calendar days of assessment, under § 58.1-1821. If unsatisfied with the Tax Commissioner's determination, you may appeal to the circuit court within 3 years of the assessment or 1 year of the determination, whichever is later.
Can Virginia file a tax lien?
Yes, in the circuit court clerk's office where the taxpayer resides or does business (not the State Corporation Commission). The lien has the effect of a judgment and can remain in force up to 20 years or until paid in full.
Can Virginia levy a bank account?
Yes, under § 58.1-1804. The bank is entitled to a $20 fee per application. Certain funds, including Social Security, SSI, and veterans' benefits, are exempt.
Can Virginia waive penalties?
Yes, for reasonable cause such as fire, death, illness, or natural disaster, under § 58.1-105(A). Penalties of $2,000 or less go through Customer Service; those over $2,000 require an OIC.
What if I have unfiled Virginia tax returns?
Unfiled returns can block payment plans and Offers in Compromise. Virginia Tax may estimate and assess based on incomplete information. The assessment statute is generally 3 years from filing, 6 years if no return is filed, and unlimited for fraud.
What if my Virginia tax debt is from sales tax or payroll withholding?
These are trust fund taxes. Responsible persons face 100% personal liability under § 58.1-1813, plus potential Class 1 misdemeanor or Class 6 felony charges under §§ 58.1-1815 and 58.1-1816.
Are Virginia state tax liens the same as local property tax liens?
No. Local taxes are assessed and collected independently by local commissioners of revenue and treasurers. State tax liens are filed with circuit court clerks and do not automatically attach to local property tax records.
Can Virginia take my state or federal refund?
Yes. Virginia law requires holding state refunds, lottery prizes, and certain other state payments to satisfy unpaid tax bills, and Virginia may also hold federal refunds. This applies even on a payment plan.
Who can be held personally liable for Virginia business taxes?
Under § 58.1-1813, officers, employees, members, or managers who willfully fail to pay, collect, or account for any Virginia-administered tax are personally liable for 100% of the tax under a four-prong test: duty, knowledge, authority, and willfulness. Virginia's responsible person liability applies to ALL taxes, not just trust fund taxes.
Does Virginia have Currently Not Collectible (CNC) status?
Not yet in full operation. A 2026 law (HB488, Chapter 396) will require Virginia Tax to recognize IRS-granted CNC status and offer a comparable Virginia status, effective July 1, 2027. Until then, taxpayers below 250% of the federal poverty guidelines may qualify for reduced payment plans by calling 804-367-8045.
Does Virginia have a Taxpayer Advocate?
Yes, the Taxpayer Rights Advocate under § 58.1-1818, who can issue Taxpayer Assistance Orders suspending collection in cases of significant hardship.
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Sources Used
These are the official government sources used for this page. Always check the current official source for the most up-to-date information.
- Virginia Department of Taxation — Official Portal: www.tax.virginia.gov ↗
- Virginia Department of Taxation — Payment Plans: www.tax.virginia.gov/paymentplan ↗
- Virginia Department of Taxation — Offer in Compromise: www.tax.virginia.gov/offer-compromise ↗
- Virginia Department of Taxation — Administrative Appeals: www.tax.virginia.gov/administrative-appeals ↗
- Virginia Department of Taxation — Penalties and Interest: www.tax.virginia.gov/penalties-and-interest ↗
- Virginia Department of Taxation — Collections: www.tax.virginia.gov/collections ↗
- Virginia Department of Taxation — Taxpayer Rights: www.tax.virginia.gov/taxpayer-rights ↗
- Virginia Department of Taxation — Ruling of the Tax Commissioner 21-43 (Interest Waiver): www.tax.virginia.gov/laws-rules-decisions/rulings-tax-commissioner/21-43 ↗
- Virginia Department of Taxation — Taxpayer Bill of Rights: Virginia Taxpayer Bill of Rights (PDF) ↗
- Va. Code § 58.1-105 — Compromise of Tax Liability: law.lis.virginia.gov ↗
- Va. Code § 58.1-15 — Interest Rate: law.lis.virginia.gov ↗
- Va. Code § 58.1-313 — Jeopardy Assessments (Income Tax): law.lis.virginia.gov ↗
- Va. Code § 58.1-631 — Jeopardy Assessments (Sales Tax): law.lis.virginia.gov ↗
- Va. Code § 58.1-1813 — Responsible Person Liability: law.lis.virginia.gov ↗
- Va. Code § 58.1-1815 — Misdemeanor for Willful Failure: law.lis.virginia.gov ↗
- Va. Code § 58.1-1816 — Felony Conversion of Trust Fund Taxes: law.lis.virginia.gov ↗
- Va. Code § 58.1-1817 — Installment Agreements: law.lis.virginia.gov ↗
- Va. Code § 58.1-1818 — Taxpayer Rights Advocate: law.lis.virginia.gov ↗
- Va. Code § 58.1-1802.1 — Collection Statute of Limitations: law.lis.virginia.gov ↗
- Va. Code § 58.1-1804 — Levy on Debts and Estate: law.lis.virginia.gov ↗
- Va. Code § 58.1-1805 — Tax Liens: law.lis.virginia.gov ↗
- Va. Code § 58.1-1812 — Interest on Omitted Taxes: law.lis.virginia.gov ↗
- Va. Code § 58.1-1821 — Administrative Appeals: law.lis.virginia.gov ↗
- Va. Code § 58.1-1825 — Judicial Review: law.lis.virginia.gov ↗
- Code of Virginia Title 58.1 — Complete Taxation Title: law.lis.virginia.gov ↗
Disclaimer: This page provides general information about Virginia state tax collection procedures and is not legal advice. Tax laws and agency procedures change. Always consult the official Virginia Department of Taxation website or a qualified tax professional for advice specific to your situation.