Code of Virginia
Title 58.1 - Taxation
Chapter 3 - Income Tax

§ 58.1-306. Filing of individual, estate or trust income tax returns with the Department - Every individual and fiduciary responsible for filing income tax returns...

§ 58.1-307. Disposition of returns; handling of state income tax payments; audit - A. As soon as the individual and fiduciary income tax...

§ 58.1-308. Assessment and payment of deficiency; fraud; penalties - If the amount of tax computed by the Department is...

§ 58.1-309. Refund of overpayment - If the amount of taxes as computed is less than...

§ 58.1-310. Examination of federal returns - Whenever in the opinion of the Department it is necessary...

§ 58.1-311. Report of change in federal taxable income - If the amount of any individual, estate, trust or corporate...

§ 58.1-311.1. Report of change in taxes paid to other states - If the amount of any individual taxpayer's income tax reported...

§ 58.1-311.2. Final determination date - As used in § 58.1-311, "final determination date" means: 1....

§ 58.1-312. Limitations on assessment - A. The tax imposed by this chapter may be assessed...

§ 58.1-313. Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of lien - A. If the Tax Commissioner determines that the collection of...

§ 58.1-314. Lien of jeopardy assessment; notice of lien - Upon the completion of all acts necessary to effect a...

§ 58.1-315. Transitional modifications to Virginia taxable income - The modifications of Virginia taxable income to be made in...

§ 58.1-316. Information reporting on rental payments to nonresident payees; penalties - A. Notwithstanding any other provision of this chapter, every nonresident...

§ 58.1-317. Filing of estimated tax by nonresidents upon the sale of real property; penalties - A. Notwithstanding any other provision of this chapter, every nonresident...

§ 58.1-318. Investments eligible for tax credits - A. For purposes of this section, "funding portal" means a...

§ 58.1-319. Unclaimed tax credits; report - If any tax credit authorized pursuant to this title has...

§ 58.1-320. Imposition of tax - A tax is hereby annually imposed on the Virginia taxable...

§ 58.1-321. Exemptions and exclusions - A. No tax levied pursuant to § 58.1-320 is imposed,...

§ 58.1-322. Virginia taxable income of residents - The Virginia taxable income of a resident individual means his...

§ 58.1-322.01. Virginia taxable income; additions - In computing Virginia taxable income pursuant to § 58.1-322, to...

§ 58.1-322.02. (Effective until date pursuant to Va. Const., Art. IV, § 13) Virginia taxable income; subtractions - In computing Virginia taxable income pursuant to § 58.1-322, to...

§ 58.1-322.02. (Effective pursuant to Va. Const., Art. IV, § 13) Virginia taxable income; subtractions - In computing Virginia taxable income pursuant to § 58.1-322, to...

§ 58.1-322.03. (Contingent expiration date - See Editor's note) Virginia taxable income; deductions - In computing Virginia taxable income pursuant to § 58.1-322, there...

§ 58.1-322.03. (Effective pursuant to Va. Const. Art. IV, § 13; contingent expiration date - See Editor's note) Virginia taxable income; deductions - In computing Virginia taxable income pursuant to § 58.1-322, there...

§ 58.1-322.03. (Contingently effective pursuant to Acts 2022, Sp. Sess. I, c. 2, cl. 7) Virginia taxable income; deductions - In computing Virginia taxable income pursuant to § 58.1-322, there...

§ 58.1-322.03. (Contingently effective pursuant to Acts 2022, Sp. Sess. I, c. 2, cl. 8) Virginia taxable income; deductions - In computing Virginia taxable income pursuant to § 58.1-322, there...

§ 58.1-322.04. Virginia taxable income; additional modifications - In calculating Virginia taxable income pursuant to § 58.1-322, the...

§ 58.1-322.1. Expired - Expired.

§ 58.1-322.2. Expired - Expired.

§ 58.1-323. Repealed - Repealed by Acts 1987, c. 9, effective for taxable years...

§ 58.1-323.1. Repealed - Repealed by Acts 2000, c. 419.

§ 58.1-324. Married individuals - A. If the federal taxable income of married individuals is...

§ 58.1-325. Virginia taxable income of nonresident individuals, partners, beneficiaries and certain shareholders - A. The Virginia taxable income of a nonresident individual, partner...

§ 58.1-326. Married individuals when one nonresident - If either spouse is a resident and the other spouse...

§ 58.1-330. Repealed - Repealed by Acts 1990, cc. 507, 525, effective for taxable...

§ 58.1-331. Repealed - Repealed by Acts 2009, c. 34, cl. 2.

§ 58.1-332. Credits for taxes paid other states - A. Whenever a Virginia resident has become liable to another...

§ 58.1-332.1. Credit for taxes paid to a foreign country on retirement income - A. Whenever a Virginia resident has become liable to a...

§ 58.1-332.2. (Applicable for taxable years beginning on or after January 1, 2007) Definition of income tax - A. For purposes of the credits in §§ 58.1-332 and...

§ 58.1-333. Repealed - Repealed by Acts 2001, cc. 292, 300.

§ 58.1-334. Tax credit for purchase of conservation tillage equipment - A. For taxable years beginning before January 1, 2021, any...

§ 58.1-335. Repealed - Repealed by Acts 1990, c. 875, effective for taxable years...

§ 58.1-336. Repealed - Repealed by Acts 2001, cc. 293 and 299.

§ 58.1-337. Tax credit for purchase of conservation tillage and precision agriculture equipment - A. 1. For taxable years beginning on or after January...

§ 58.1-338. Expired - Expired.

§ 58.1-339. Repealed - Repealed by Acts 2011, c. 851, cl. 2, effective for...

§ 58.1-339.1. Repealed - Repealed by Acts 1992, c. 394.

§ 58.1-339.2. Historic rehabilitation tax credit - A. Effective for taxable years beginning on and after January...

§ 58.1-339.3. Agricultural best management practices tax credit - A. 1. As used in this section, "agricultural best management...

§ 58.1-339.4. Qualified equity and subordinated debt investments tax credit - A. As used in this section: "Commercialization investment" means a...

§ 58.1-339.5. Repealed - Repealed by Acts 2016, c. 305, cl. 2.

§ 58.1-339.6. Political candidate contribution tax credit - For taxable years beginning on and after January 1, 2000,...

§ 58.1-339.7. Livable Home Tax Credit - A. For taxable years beginning on and after January 1,...

§ 58.1-339.8. Income tax credit for low-income taxpayers - A. As used in this section, unless the context requires...

§ 58.1-339.9. Repealed - Repealed by Acts 2016, c. 305, cl. 2.

§ 58.1-339.10. Riparian forest buffer protection for waterways tax credit - A. For all taxable years beginning on or after January...

§ 58.1-339.11. Repealed - Repealed by Acts 2013, c. 801, cl. 2, effective for...

§ 58.1-339.12. Farm wineries and vineyards tax credit - A. As used in this section, unless the context requires...

§ 58.1-339.13. (Effective pursuant to Va. Const., Art. IV, § 13) Reforestation and afforestation tax credit - A. For the purposes of this section, "eligible expenditures" means...

§ 58.1-340. Accounting - A. An individual taxpayer's taxable year under this chapter shall...

§ 58.1-341. Returns of individuals - A. On or before May 1 of each year if...

§ 58.1-341.1. Returns of individuals; required information - A. For all taxable years beginning on and after January...

§ 58.1-341.2. Returns of individuals; notification of tax return data breach - A. As used in this section: "Income tax return preparer"...

§ 58.1-342. Special cases in which nonresident need not file Virginia return - A. A nonresident of Virginia who had no actual place...

§ 58.1-343. Place of filing - A. Every resident who is required by this chapter to...

§ 58.1-344. Extension of time for filing returns - A. In accordance with procedures established by the Tax Commissioner,...

§ 58.1-344.1. Postponement of time for performing certain acts - Penalty, interest, and addition to tax shall not apply or...

§ 58.1-344.2. Voluntary contributions; cost of administration - For all voluntary contributions made on individual income tax returns...

§ 58.1-344.3. Voluntary contributions of refunds requirements - A. 1. For taxable years beginning on and after January...

§ 58.1-344.4. Voluntary contributions of refunds into Virginia College Savings Plan accounts - A. If an individual is entitled to an income tax...

§ 58.1-345. Repealed - Repealed by Acts 2005, cc. 860 and 889, cl. 2.

§ 58.1-346.1. Expired - Expired.

§ 58.1-346.1:1. Repealed - Repealed by Acts 2005, cc. 860 and 889, cl. 2.

§ 58.1-346.2. Expired - Expired.

§ 58.1-346.2:1. Repealed - Repealed by Acts 2005, cc. 860 and 889, cl. 2.

§ 58.1-346.3. Expired - Expired.

§ 58.1-346.3:1. Repealed - Repealed by Acts 2005, cc. 860 and 889, cl. 2.

§ 58.1-346.4. Expired - Expired.

§ 58.1-346.4:1. Repealed - Repealed by Acts 2005, cc. 860 and 889, cl. 2.

§ 58.1-347. Penalty for failure to file income tax returns in time - All individual or fiduciary income tax returns required by law...

§ 58.1-348. Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation - Notwithstanding any other provisions of this title and in addition...

§ 58.1-348.1. Fraudulent assistance; penalty - Any income tax return preparer, as defined in § 58.1-302,...

§ 58.1-348.2. Authority to enjoin income tax return preparers - A. The Department may commence a civil action to enjoin...

§ 58.1-348.3. Requirement that income tax return preparers use identification numbers - A. As used in this section, "PTIN" means the Preparer...

§ 58.1-348.4. Failure to provide identification number; civil penalty - A. No income tax return preparer may provide tax preparation...

§ 58.1-349. Information returns prima facie evidence - In any prosecution under § 58.1-348, any information return filed...

§ 58.1-350. Procuring returns from delinquent individuals or fiduciaries - The commissioner of the revenue shall secure a return from...

§ 58.1-351. When, where and how individual income taxes payable and collectible - Each individual and fiduciary liable for income tax shall pay...

§ 58.1-352. Memorandum assessments - The commissioner of the revenue shall prepare a memorandum assessment...

§ 58.1-353. Duties of county and city treasurer in collecting tax - Each county and city treasurer shall proceed promptly to collect...

§ 58.1-354. Separate individual income assessment sheets or forms; how kept - The assessment of individual income taxes shall be made on...

§ 58.1-355. Income taxes of members of armed services on death - The provisions of § 692(a) and (c) of the Internal...

§ 58.1-356. Reporting of payments by third-party settlement organizations - A. As used in this section: "Participating payee" has the...

§ 58.1-360. Imposition of tax - A tax is hereby annually imposed, at the rates prescribed...

§ 58.1-361. Virginia taxable income of a resident estate or trust - A. The Virginia taxable income of a resident estate or...

§ 58.1-362. Virginia taxable income of a nonresident estate or trust - The Virginia taxable income of a nonresident estate or trust...

§ 58.1-363. Share of a nonresident estate, trust, or beneficiary in income from Virginia sources - A. The share of a nonresident estate or trust under...

§ 58.1-370. Credit to trust beneficiary receiving accumulation distribution - A. A beneficiary of a trust whose Virginia taxable income...

§ 58.1-371. Credits for taxes paid other states - The provisions of § 58.1-332 shall be applicable mutatis mutandis...

§ 58.1-380. Accounting - A. An estate and trust taxable year under this chapter...

§ 58.1-381. Returns of estates and trusts - A. On or before May 1 of each year if...

§ 58.1-382. Place of filing - Every fiduciary required to file a return on behalf of...

§ 58.1-383. Extension of time for filing returns - The provisions of § 58.1-344 shall be applicable to the...

§ 58.1-390. Repealed - Repealed by Acts 2004, Sp. Sess. I, c. 3, effective...

§ 58.1-390.1. Definitions - The following words and terms, when used in this article,...

§ 58.1-390.2. Taxation of pass-through entities - Except as provided for in this article, owners of pass-through...

§ 58.1-390.3. Elective income tax on pass-through entities - A. 1. For taxable years beginning on and after January...

§ 58.1-391. Virginia taxable income of owners of a pass-through entity - A. In determining Virginia taxable income of an owner, any...

§ 58.1-392. Reports by pass-through entities - A. Every pass-through entity doing business in Virginia, or having...

§ 58.1-393. Repealed - Repealed by Acts 1988, c. 249.

§ 58.1-393.1. Extension of time for filing return by pass-through entity - A. In accordance with procedures established by the Tax Commissioner,...

§ 58.1-394. Repealed - Repealed by Acts 2004, Sp. Sess. I, c. 3, effective...

§ 58.1-394.1. Failure of pass-through entity to make a return - A. Any pass-through entity that fails to file a return...

§ 58.1-394.2. Fraudulent returns, etc., of pass-through entities; penalty - A. Any officer or owner of any pass-through entity who...

§ 58.1-394.3. Pass-through entity items - A. The period for assessing any tax imposed by this...

§ 58.1-395. Nonresident owners - Pass-through entities may make written application to the Tax Commissioner...

§ 58.1-396. Definitions - As used in this article, unless the context requires otherwise:...

§ 58.1-397. Reporting requirement; administrative adjustment requests - Partnerships and partners shall report final federal adjustments arising from...

§ 58.1-398. State partnership representative - A. With respect to an action required or permitted to...

§ 58.1-399. Reporting and payment requirements for a partnership subject to a final federal adjustment - A. Except as otherwise provided in this article, any final...

§ 58.1-399.1. Elective payment by a partnership - A. Notwithstanding §§ 58.1-390.2 and 58.1-399, an audited partnership may...

§ 58.1-399.2. Tiered partners - A. The following categories of partners shall be subject to...

§ 58.1-399.3. Alternative reporting and payment method - Under procedures adopted by and subject to the approval of...

§ 58.1-399.4. Effect of election - A. If a partnership or partner makes an election pursuant...

§ 58.1-399.5. Failure to pay - If an audited partnership or tiered partner fails to timely...

§ 58.1-399.6. De minimis exception - The Department may establish a de minimis tax liability amount....

§ 58.1-399.7. Administration - A. For partners and partnerships subject to the provisions of...

§ 58.1-400. Imposition of tax - A tax at the rate of six percent is hereby...

§ 58.1-400.1. Minimum tax on telecommunications companies - A. A telecommunications company that is incorporated shall be subject...

§ 58.1-400.2. Taxation of electric suppliers, pipeline distribution companies, gas utilities, and gas suppliers - A. Any electric supplier, pipeline distribution company, gas utility, or...

§ 58.1-400.3. Minimum tax on certain electric suppliers - A. 1. An electric supplier, except for those organized as...

§ 58.1-400.4. Minimum tax on home service contract providers - A. As used in this section, unless the context requires...

§ 58.1-401. Exemptions and exclusions - No tax levied pursuant to § 58.1-400, 58.1-400.1 or 58.1-400.2...

§ 58.1-402. Virginia taxable income - A. For purposes of this article, Virginia taxable income for...

§ 58.1-403. Additional modifications to determine Virginia taxable income for certain corporations - In addition to the modifications set forth in § 58.1-402...

§ 58.1-404. Reserved - Reserved.

§ 58.1-405. Corporations transacting or conducting entire business within this Commonwealth - Except as provided in § 58.1-405.1, if the entire business...

§ 58.1-405.1. Eligibility of companies for apportionment modification; certification by the Virginia Economic Development Partnership Authority - A. For purposes of this section: "Authority" means the Virginia...

§ 58.1-406. Allocation and apportionment of income - Any corporation having income from business activity which is taxable...

§ 58.1-407. How dividends allocated - Dividends received to the extent included in Virginia taxable income...

§ 58.1-408. What income apportioned and how - A. The Virginia taxable income of any corporation, except those...

§ 58.1-409. Property factor - The property factor is a fraction, the numerator of which...

§ 58.1-410. Valuation of property owned or rented - Property owned by the corporation shall be valued at its...

§ 58.1-411. Average value of property - The average value of property shall be determined by averaging...

§ 58.1-412. Payroll factor - The payroll factor is a fraction, the numerator of which...

§ 58.1-413. When compensation deemed paid or accrued in this Commonwealth - Compensation is paid or accrued in the Commonwealth if: 1....

§ 58.1-414. Sales factor - The sales factor is a fraction, the numerator of which...

§ 58.1-415. When sales of tangible personal property deemed in the Commonwealth - Sales of tangible personal property are in the Commonwealth if...

§ 58.1-416. When certain other sales deemed in the Commonwealth - A. Sales, other than sales of tangible personal property, are...

§ 58.1-417. Motor carriers; apportionment - A. Motor carriers of property or passengers shall apportion their...

§ 58.1-418. Financial corporations; apportionment - A. The Virginia taxable income of a financial corporation, as...

§ 58.1-419. Construction corporations; apportionment - A. Construction companies which have elected to report income on...

§ 58.1-420. Railway companies; apportionment - A. Notwithstanding the provisions of § 58.1-408, railway companies shall...

§ 58.1-421. Alternative method of allocation - If any corporation believes that the method of allocation or...

§ 58.1-422. Manufacturing companies; apportionment - A. For taxable years beginning on or after July 1,...

§ 58.1-422.1. Retail companies; apportionment - A. For taxable years beginning on or after July 1,...

§ 58.1-422.2. Apportionment; taxpayers with enterprise data center operations - A. For taxable years beginning on or after July 1,...

§ 58.1-422.3. Debt buyers; apportionment - A. As used in this section, "debt buyer" means an...

§ 58.1-422.4. Property information and analytics firms - A. As used in this section: "Authority" means the Virginia...

§ 58.1-423. Income tax paid by commercial spaceflight entities - A. Beginning July 1, 2011, and for fiscal years 2012,...

§ 58.1-430. Repealed - Repealed by Acts 2001, cc. 292, 300.

§ 58.1-431. Repealed - Repealed by Acts 2009, c. 34, cl. 2.

§ 58.1-432. Tax credit for purchase of conservation tillage equipment - A. For taxable years beginning before January 1, 2021, any...

§ 58.1-433. Expired - Expired.

§ 58.1-433.1. Virginia Coal Employment and Production Incentive Tax Credit - A. For taxable years beginning on and after January 1,...

§ 58.1-434. Repealed - Repealed by Acts 2016, c. 305, cl. 2.

§ 58.1-436. Tax credit for purchase of conservation tillage and precision agricultural application equipment - A. 1. For taxable years beginning on or after January...

§ 58.1-437. Repealed - Repealed by Acts 1992, c. 394.

§ 58.1-438. Not effective - Not effective.

§ 58.1-438.1. Tax credit for vehicle emissions testing equipment, clean-fuel vehicles and certain refueling property - Any corporation, individual or public service corporation shall be allowed...

§ 58.1-439. Major business facility job tax credit - A. For taxable years beginning on and after January 1,...

§ 58.1-439.1. Repealed - Repealed by Acts 2016, c. 305, cl. 2.

§ 58.1-439.2. Coalfield employment enhancement tax credit - A. For tax years beginning on and after January 1,...

§ 58.1-439.3. Repealed - Repealed by Acts 2009, c. 34, cl. 2.

§ 58.1-439.4. Day-care facility investment tax credit - A. For taxable years beginning on and after January 1,...

§ 58.1-439.5. Agricultural best management practices tax credit - A. 1. As used in this section, "agricultural best management...

§ 58.1-439.6. Worker retraining tax credit - A. As used in this section, unless the context clearly...

§ 58.1-439.6:1. Worker training tax credit - A. As used in this section, unless the context requires...

§ 58.1-439.7. Tax credit for purchase of machinery and equipment used for advanced recycling and processing recyclable materials - A. 1. For taxable years beginning on and after January...

§ 58.1-439.8. Repealed - Repealed by Acts 2009, c. 34, cl. 2.

§ 58.1-439.9. Tax credit for certain employers hiring recipients of Temporary Assistance for Needy Families - A. As used in this section: "Qualified business employer" means...

§ 58.1-439.10. Tax credit for purchase of waste motor oil burning equipment - A. For taxable years beginning on and after January 1,...

§ 58.1-439.11. Repealed - Repealed by Acts 2016, c. 305, cl. 2.

§ 58.1-439.12. Riparian forest buffer protection for waterways tax credit - A. For all taxable years beginning on or after January...

§ 58.1-439.12:01. Credit for cigarettes manufactured and exported - A. For purposes of this section: "Base year export volume"...

§ 58.1-439.12:02. Biodiesel and green diesel fuels producers tax credit - A. For purposes of this section: "Biodiesel fuel" means a...

§ 58.1-439.12:03. Motion picture production tax credit - A. For taxable years beginning on and after January 1,...

§ 58.1-439.12:04. Tax credit for participating landlords - A. As used in this section, unless the context clearly...

§ 58.1-439.12:05. Green job creation tax credit - A. For taxable years beginning on or after January 1,...

§ 58.1-439.12:06. International trade facility tax credit - A. As used in this section, unless the context requires...

§ 58.1-439.12:07. Telework expenses tax credit - A. As used in this section, unless the context requires...

§ 58.1-439.12:08. Research and development expenses tax credit - A. As used in this section, unless the context requires...

§ 58.1-439.12:09. Barge and rail usage tax credit - A. As used in this section: "International trade facility" means...

§ 58.1-439.12:10. Virginia port volume increase tax credit - A. As used in this section, unless the context indicates...

§ 58.1-439.12:11. Major research and development expenses tax credit - A. As used in this section, unless the context requires...

§ 58.1-439.12:12. Food crop donation tax credit - A. As used in this section, unless the context requires...

§ 58.1-439.13. Repealed - Repealed by Acts 2016, c. 305, cl. 2.

§ 58.1-439.17. Grants in lieu of or in addition to tax credits - The Tobacco Region Revitalization Commission created under § 3.2-3101 may...

§ 58.1-439.18. Definitions - As used in this article: "Affiliate" means with respect to...

§ 58.1-439.19. Public policy; business firms; donations - It is hereby declared to be public policy of the...

§ 58.1-439.20. Proposals to the State Board of Social Services; regulations; tax credits authorized - A. Any neighborhood organization may submit a proposal, other than...

§ 58.1-439.20:1. Proposals to the Department of Education; guidelines; tax credits authorized - A. Any neighborhood organization may submit education proposals to the...

§ 58.1-439.20:2. Expiration - Notwithstanding the provisions of § 30-19.1:11, the issuance of tax...

§ 58.1-439.21. Tax credit; amount; limitation; carry over - A. The Superintendent of Public Instruction and the Commissioner of...

§ 58.1-439.22. Donations of professional services - A. A sole proprietor, partnership or limited liability company engaged...

§ 58.1-439.23. Donations of contracting services - A. A sole proprietor, partnership or limited liability company engaged...

§ 58.1-439.24. Donations by individuals - For purposes of this section, the term "individual" means the...

§ 58.1-439.25. (Applicable to taxable years beginning before January 1, 2024) Definitions - As used in this article, unless the context requires a...

§ 58.1-439.25. (Applicable to taxable years beginning January 1, 2024) Definitions - As used in this article, unless the context requires a...

§ 58.1-439.26. Tax credit for donations to certain scholarship foundations - A. Notwithstanding the provisions of § 30-19.1:11, for taxable years...

§ 58.1-439.27. Scholarship foundation eligibility and requirements; list of foundations receiving donations - A. Persons seeking to receive and administer tax-credit-approved funds shall...

§ 58.1-439.28. (Applicable to taxable years beginning on and after January 1, 2019, but before January 1, 2024) Guidelines for scholarship foundations - A. As a condition for qualification by the Department of...

§ 58.1-439.28. (Applicable to taxable years beginning on and after January 1, 2024) Guidelines for scholarship foundations - A. As a condition for qualification by the Department of...

§ 58.1-439.29. Definitions - As used in this article, unless the context requires a...

§ 58.1-439.30. (Effective until date pursuant to Va. Const., Art. IV, § 13) Tax credit - A. Subject to the provisions of subsection H, a housing...

§ 58.1-439.30. (Effective pursuant to Va. Const., Art. IV, § 13) Virginia housing opportunity tax credit - A. Subject to the provisions of subsection H, a housing...

§ 58.1-440. Accounting - A. A corporate taxpayer's taxable year under this chapter shall...

§ 58.1-440.1. Accounting-deferred taxes - In the case of a pipeline distribution company, a gas...

§ 58.1-441. Reports by corporations - A. Every corporation organized under the laws of the Commonwealth,...

§ 58.1-442. Separate, combined, or consolidated returns of affiliated corporations - A. Corporations that are affiliated within the meaning of §...

§ 58.1-443. Prohibition of worldwide consolidation or combination - Notwithstanding any other provisions of this chapter, the Department shall...

§ 58.1-444. Several liability of affiliated corporations - Each affiliated corporation which was included in the consolidated return...

§ 58.1-445. Consolidation of accounts - In any case of two or more related trades or...

§ 58.1-445.1. Repealed - Repealed by Acts 1998, c. 253, effective December 31, 1998.

§ 58.1-446. Price manipulation; intercorporate transactions; parent corporations and subsidiaries - When any corporation liable to taxation under this chapter by...

§ 58.1-447. Execution of returns of corporations - The return of a corporation with respect to income shall...

§ 58.1-448. Forms to be furnished - Duplicate blank forms of reports shall be furnished by mail...

§ 58.1-449. Supplemental reports - The Department may require a further or supplemental report under...

§ 58.1-450. Failure of corporation to make report or return - Any corporation which fails to make any report or return...

§ 58.1-451. Fraudulent returns, etc., of corporations; penalty - Any officer of any corporation who makes a fraudulent return...

§ 58.1-452. Fraudulent returns; criminal liability; penalty - In addition to other penalties provided by law, any officer...

§ 58.1-453. Extension of time for filing returns by corporations - A. In accordance with procedures established by the Tax Commissioner,...

§ 58.1-454. Department may estimate corporation's tax when no return filed - If any report or return required to be made by...

§ 58.1-455. Time of payment of corporation income taxes; penalty and interest for nonpayment - A. Every corporation liable for income tax shall pay the...

§ 58.1-460. Definitions - For the purposes of this article: "Employee" includes an individual,...

§ 58.1-461. Requirement of withholding - Every employer making payment of wages shall deduct and withhold...

§ 58.1-462. Withholding tables - The amount of tax to be withheld for each individual...

§ 58.1-463. Other methods of withholding - The Tax Commissioner may grant permission to employers who do...

§ 58.1-464. Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wages - A. If wages are paid with respect to a period...

§ 58.1-465. Overlapping pay periods, and payment by agent or fiduciary - The manner of withholding and the amount to be deducted...

§ 58.1-466. Additional withholding - The Tax Commissioner is authorized to provide by regulations, under...

§ 58.1-467. Failure of employer to withhold tax; payment by recipient of wages - If the employer, in violation of the provisions of this...

§ 58.1-468. Failure of employer to pay over tax withheld - In the event that any employer deducts and withholds taxes...

§ 58.1-469. Included and excluded wages - If the remuneration paid by an employer to an employee...

§ 58.1-470. Withholding exemption certificates - A. An employee receiving wages shall be entitled to the...

§ 58.1-471. Fraudulent withholding exemption certificate or failure to supply information - Any individual required to supply information to his employer under...

§ 58.1-472. Employer's returns and payments of withheld taxes - Every employer required to deduct and withhold from an employee's...

§ 58.1-473. Jeopardy assessments - If the Tax Commissioner, in any case, has reason to...

§ 58.1-474. Liability of employer for failure to withhold - Every employer who fails to withhold or pay to the...

§ 58.1-475. Penalty for failure to withhold - A. Any employer required under the provisions of this article...

§ 58.1-476. Continuation of employer liability until notice - Once an employer has become liable to a return of...

§ 58.1-477. Extensions - The Tax Commissioner may grant an employer a reasonable extension...

§ 58.1-478. Withholding tax statements for employees; employers must file annual returns with Tax Commissioner; penalties - A. Every person required to deduct and withhold from an...

§ 58.1-478.1. Information furnished to the Department of Taxation - No person required to deduct and withhold from another employee's...

§ 58.1-479. Refund to employer; time limitation; procedure - A. Where there has been an overpayment to the Tax...

§ 58.1-480. Withheld amounts credited to individual taxpayer; withholding statement to be filed with return - The amount deducted and withheld under this article during any...

§ 58.1-481. Withheld taxes not deductible in computing taxable income - The tax deducted and withheld under this article shall not...

§ 58.1-482. Certain nonresidents; reciprocity with other states - If the income tax law of another state of the...

§ 58.1-483. Withholding state income taxes of federal employees by federal agencies - The Tax Commissioner is hereby designated as the proper official...

§ 58.1-484. Liability of employer for payment of tax required to be withheld - The employer shall be liable for the payment to the...

§ 58.1-485. Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penalty - Willful failure by any employer to (i) make any return...

§ 58.1-485.1. False claims of employment status; penalty - A. It shall be unlawful for any person to knowingly...

§ 58.1-486. Bad checks - If any check tendered for any amount due under this...

§ 58.1-486.1. Definitions - "Owner" means the same as that term is defined in...

§ 58.1-486.2. Withholding tax on Virginia source income of nonresident owners - A. For the privilege of doing business in the Commonwealth,...

§ 58.1-486.3. Penalty - A. If any payment is not made in full when...

§ 58.1-490. Declarations of estimated tax - A. Every resident and nonresident individual shall make a declaration...

§ 58.1-491. Payments of estimated tax - A. The estimated tax with respect to which a declaration...

§ 58.1-491.1. Payments estimated by certain members of the armed services - Notwithstanding any other provision of this article, estimated tax declarations...

§ 58.1-492. Failure by individual, trust or estate to pay estimated tax - A. In the case of any underpayment of estimated tax...

§ 58.1-493. Declarations of estimated tax to be filed with commissioner of revenue of county or city - A. Every resident individual who is required by this article...

§ 58.1-494. Sheets or forms for recording declarations of estimated tax; recording - The commissioner of the revenue shall, for recording declarations of...

§ 58.1-495. Payment of estimated tax; notice of installment due; information to be transmitted to Department - The estimated tax with respect to which a declaration is...

§ 58.1-496. Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent statement, a misdemeanor - Any person required under this article to file a declaration...

§ 58.1-497. Section 58.1-306 applicable to declaration of estimated tax - Section 58.1-306 (relating to special instances in which an individual...

§ 58.1-498. Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false return, declaration or report - No return, declaration, or report filed under this article need...

§ 58.1-499. Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year - A. In the case of any overpayment of any tax,...

§ 58.1-500. Declarations of estimated income tax required; contents, etc. - A. Every corporation subject to taxation under this chapter shall...

§ 58.1-501. Time for filing declarations of estimated income tax - A. The declaration of estimated tax shall be filed as...

§ 58.1-502. Installment payment of estimated income tax - A. The amount of estimated tax with respect to which...

§ 58.1-503. Where declarations filed and how payments made; crediting or refunding overpayments - Every corporation required by this article to file a declaration...

§ 58.1-504. Failure to pay estimated income tax - A. In case of any underpayment of estimated tax by...

§ 58.1-510. Purpose - The purpose of this act is to supplement existing land...

§ 58.1-511. Definitions - For the purposes of the article: "Interest in real property"...

§ 58.1-512. Land preservation tax credits for individuals and corporations - A. 1. For taxable years beginning on or after January...

§ 58.1-512.1. Determination of fair market value of donation - A. Each appraisal estimating the value of any donation upon...

§ 58.1-513. Limitations; transfer of credit; gain or loss from tax credit - A. Any taxpayer claiming a tax credit under this article...

§ 58.1-520. (Contingent expiration) Definitions - As used in this article: "Claimant agency" means any administrative...

§ 58.1-520. (Contingent effective date) Definitions - As used in this article: "Claimant agency" means any administrative...

§ 58.1-520.1. Recovery of administrative costs - Any county, city or town may collect, in addition to...

§ 58.1-521. Remedy additional; mandatory usage; obtaining identifying information - A. The collection remedy under this article is in addition...

§ 58.1-522. Participation in setoff program not permitted in certain instances - A. If the claimant agency determines that the administrative cost,...

§ 58.1-523. Department to aid in collection of sums due claimant agencies through setoff - Subject to the limitations contained in this article, the Department,...

§ 58.1-524. Notification of Department by claimant agency; action of Department - A. A claimant agency seeking to attempt collection of a...

§ 58.1-525. Notification of intention to set off and right to hearing - A. The claimant agency, upon receipt of notification from the...

§ 58.1-526. Hearing procedure - A. If a claimant agency other than the Internal Revenue...

§ 58.1-527. Appeals from hearings - A. Within 30 days after the decision of the claimant...

§ 58.1-528. Certification of debt by claimant agency; finalization of setoff - A. Upon final determination of the debt due and owing...

§ 58.1-529. Notice of final setoff - Upon the finalization of setoff under the provisions of this...

§ 58.1-530. (Contingent expiration -- see Editor's note) Priorities in claims to be setoff - Priority in multiple claims to refunds allowed to be setoff...

§ 58.1-530. (Contingent effective date -- see Editor's note) Priorities in claims to be setoff - Priority in multiple claims to refunds allowed to be setoff...

§ 58.1-531. Disposition of proceeds collected; Department's annual statement of costs - A. Upon effecting final setoffs, the Department shall periodically pay...

§ 58.1-531.1. Errors in setoff program - If as a result of an error by the Department...

§ 58.1-532. Accounting to claimant agency; confidentiality; credit to debtor's obligation - A. Simultaneously with the transmittal of proceeds collected to a...

§ 58.1-533. Confidentiality exemption; use of information obtained - A. Notwithstanding § 58.1-3 or any other provision of law...

§ 58.1-534. Rules and regulations - The Tax Commissioner shall promulgate all rules which he deems...

§ 58.1-535. Application of funds on deposit - A. In addition to the collection remedy provided in this...

§ 58.1-540. Repealed - Repealed by Acts 2013, c. 766, cl. 4.

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Code of Virginia Title 58.1 - Taxation Chapter 3 - Income Tax

Code of Virginia
Title 58.1 - Taxation
Chapter 3 - Income Tax