Virginia statute

Va. Code Ann. § 19.2-245.2 — Tax offenses; where prosecuted

Current through 2026 Regular Session

Part of Article 2: Venue, Code of Virginia.

Full text of Va. Code Ann. § 19.2-245.2

Statutory text current through the 2026 Regular Session. This publication reproduces the text of the Code of Virginia from the official Virginia Law Portal API published by the Virginia General Assembly's Division of Legislative Automated Systems; it is not the official Code of Virginia.

Va. Code Ann. § 19.2-245.2Primary source, current through the 2026 Regular Session

If an offense involving tax, as defined in Title 58.1, is committed, that offense may be prosecuted in either any county or city where a false or fraudulent tax return, document, or statement was filed, or the county or city where the offender resides. However, venue shall not be in the City of Richmond solely because a false or fraudulent tax return, document or statement was filed directly with the Department of Taxation.

Official sources

Official section text (law.lis.virginia.gov)

This reference is informational and is not legal advice.