Reporting Adjustments to Federal Taxable Income from Federal Partnership Audits

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This is Article 9.1 of the Code of Virginia, titled “Reporting Adjustments to Federal Taxable Income from Federal Partnership Audits.” 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 11 sections.

§ 58.1-396	Definitions
§ 58.1-397	Reporting requirement; administrative adjustment requests
§ 58.1-398	State partnership representative
§ 58.1-399	Reporting and payment requirements for a partnership subject to a final federal adjustment
§ 58.1-399.1	Elective payment by a partnership
§ 58.1-399.2	Tiered partners
§ 58.1-399.3	Alternative reporting and payment method
§ 58.1-399.4	Effect of election
§ 58.1-399.5	Failure to pay
§ 58.1-399.6	De minimis exception
§ 58.1-399.7	Administration