Taxation of Partnerships

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This is Article 9 of the Code of Virginia, titled “Taxation of Partnerships.” 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 13 sections.

§ 58.1-390	Repealed
§ 58.1-390.1	Definitions
§ 58.1-390.2	Taxation of pass-through entities
§ 58.1-390.3	Elective income tax on pass-through entities
§ 58.1-391	Virginia taxable income of owners of a pass-through entity
§ 58.1-392	Reports by pass-through entities
§ 58.1-393	Repealed
§ 58.1-393.1	Extension of time for filing return by pass-through entity
§ 58.1-394	Repealed
§ 58.1-394.1	Failure of pass-through entity to make a return
§ 58.1-394.2	Fraudulent returns, etc., of pass-through entities; penalty
§ 58.1-394.3	Pass-through entity items
§ 58.1-395	Nonresident owners