Waiver of penalties and interest upon payment of taxes; limitations.
Richmond, Va., City Code § 26-28
in effectSec. 26-28. - Waiver of penalties and interest upon payment of taxes; limitations.
In accordance with this article and other applicable law, and as recommended by the Mayor and authorized by ordinance adopted by the Council, the Director of Finance may waive, upon receipt, on or before the last day of the tax amnesty period, of the payment of the amount of taxes and interest owed, if only the penalty is waived, the amount of taxes and penalty owed, if only the interest is waived, or the amount of taxes, if both the interest and penalty are waived, all of the civil penalties assessed or assessable and the interest, either or both, as provided for in Code of Virginia, Title 58.1 (Code of Virginia, § 58.1-1 et seq.), which are the result of nonpayment, underpayment, nonreporting or underreporting of one or more types of local tax liabilities. No penalties or interest for any eligible person, individual, corporation, estate, trust or partnership shall be waived except upon receipt, 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, of the full amount of the delinquent tax and any interest owed if only the penalty is to be waived, the delinquent tax and penalty owed, if only the interest is to be waived, or the delinquent tax owed, if both the interest and penalty are to be waived.
(Code 2004, § 98-9; Code 2015, § 26-28; Code 2020, § 26-28; Ord. No. 2011-4-3, § 1, 1-24-2011; Ord. No. 2017-063, § 1, 5-15-2017)
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_S26-28WAPEINUPPATALIFetched: 11/8/2026