General Provisions

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This is Article 1 of the Code of Virginia, titled “General Provisions.” It is part of Chapter 3 “Income Tax”, which is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 22 sections.

§ 58.1-300	Incomes not subject to local taxation
§ 58.1-301	(Applicable to taxable years beginning on and after January 1, 2023) Conformity to Internal Revenue Code
§ 58.1-302	Definitions
§ 58.1-303	Residency for portion of tax year
§ 58.1-304	Reserved
§ 58.1-305	Duties of commissioner of the revenue relating to income tax
§ 58.1-306	Filing of individual, estate or trust income tax returns with the Department
§ 58.1-307	Disposition of returns; handling of state income tax payments; audit
§ 58.1-308	Assessment and payment of deficiency; fraud; penalties
§ 58.1-309	Refund of overpayment
§ 58.1-310	Examination of federal returns
§ 58.1-311	Report of change in federal taxable income
§ 58.1-311.1	Report of change in taxes paid to other states
§ 58.1-311.2	Final determination date
§ 58.1-312	Limitations on assessment
§ 58.1-313	Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of lien
§ 58.1-314	Lien of jeopardy assessment; notice of lien
§ 58.1-315	Transitional modifications to Virginia taxable income
§ 58.1-316	Information reporting on rental payments to nonresident payees; penalties
§ 58.1-317	Filing of estimated tax by nonresidents upon the sale of real property; penalties
§ 58.1-318	Investments eligible for tax credits
§ 58.1-319	Unclaimed tax credits; report