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2020 SPECIAL SESSION I
20200584DBe it enacted by the General Assembly of Virginia:
1. § 1. A. Notwithstanding any other provision of law to the contrary (i) any due dates or deadlines set forth in §§ 19.2-354 and 19.2-354.1 of the Code of Virginia, or in any payment agreements established pursuant to § 19.2-354.1 of the Code of Virginia, shall be tolled and extended; (ii) the accrual of interest under the terms of § 19.2-353.5 of the Code of Virginia shall not occur; (iii) the referral of cases to collections pursuant to § 19.2-349 of the Code of Virginia shall be suspended; and (iv) all collection efforts by the Department of Taxation pursuant to subsection D of § 19.2-349 of the Code of Virginia and subsection E of § 19.2-354 of the Code of Virginia shall be suspended.
B. Nothing in this act shall be construed as preventing an individual from entering into a deferred payment or installment payment agreement with the court or making payments contemplated by such an agreement.
2. That an emergency exists and this act is in force from its passage.
3. That the provisions of this act shall expire on May 1, 2021.