CODE OF VIRGINIA

HUSBAND AND WIFE WHEN ONE NONRESIDENT (§ 58.1-326)

If husband or wife is a resident and the other is a nonresident, separate taxes
shall be determined on their separate Virginia taxable incomes on such single or
separate forms as may be required by the Department, unless both elect to
determine their joint Virginia taxable income as if both were residents.

HISTORY: Code 1950, § 58-151.012; 1971, Ex. Sess., c. 171; 1984, c. 675.