Notification of opportunity to participate in tax amnesty program; participation in tax amnesty program.
Richmond, Va., City Code § 26-27
in effectSec. 26-27. - Notification of opportunity to participate in tax amnesty program; participation in tax amnesty program.
(a) Notification of opportunity to participate. The Director of Finance shall publish notice in a newspaper of general circulation and on the website of the Department of Finance that persons, individuals, corporations, estates, trusts or partnerships may be eligible to participate in the tax amnesty program during the applicable amnesty period.
(b) Participation. In order to participate in the tax amnesty program, any eligible person, individual, corporation, estate, trust or partnership required to file a local tax return or to pay any local tax shall pay in full the amount of all delinquent taxes, together with any interest or penalty not waived in accordance with this article, owed on or before the last day of the tax amnesty period for which such person, individual, corporation, estate, trust or partnership is qualified to participate.
(Code 2004, § 98-8; Code 2015, § 26-27; Code 2020, § 26-27; Ord. No. 2011-4-3, § 1, 1-24-2011; Ord. No. 2017-063, § 1, 5-15-2017; Ord. No. 2020-096, § 1(26-27), 4-27-2020; Ord. No. 2020-109, § 1, 5-11-2020)
Source: City of Richmond, Virginia, Code (2026 recodification) and Charter (Municode Library, library.municode.com)URL: https://library.municode.com/va/richmond/codes/code_of_ordinances?nodeId=PTIICICO_CH26TA_ARTIITAAMPR_S26-27NOOPPATAAMPRPATAAMPRFetched: 11/8/2026