<?xml version="1.0"?>
<law><law_id>781924</law_id><section_number>58.1-340</section_number><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><edition url="https://vacode.org/2016/" id="11" last_updated="2016-07-24" current="TRUE">2016</edition><structure><unit level="1" identifier="58.1" url="https://vacode.org/2016/58.1/">Taxation</unit><unit level="2" identifier="I" url="https://vacode.org/2016/58.1/I/">Taxes Administered By The Department Of Taxation</unit><unit level="3" identifier="3" url="https://vacode.org/2016/58.1/I/3/">Income Tax</unit><unit level="4" identifier="4" url="https://vacode.org/2016/58.1/I/3/4/">Accounting, Returns, Procedures For Individuals</unit></structure><catch_line>Accounting</catch_line><history>Code 1950, &#xA7; 58-151.061; 1971, Ex. Sess., c. 171; 1984, c. 675.</history><order_by/><text><section id="2521879" prefix="A"><text/><type>section</type><prefixes><section>A</section></prefixes><entire_prefix>A</entire_prefix><prefix_anchor>A</prefix_anchor><level>1</level></section><section id="2521880" prefix="B"><text/><type>section</type><prefixes><section>B</section></prefixes><entire_prefix>B</entire_prefix><prefix_anchor>B</prefix_anchor><level>1</level></section><section id="2521881" prefix="C"><text/><type>section</type><prefixes><section>C</section></prefixes><entire_prefix>C</entire_prefix><prefix_anchor>C</prefix_anchor><level>1</level></section><section id="2521882" prefix="D"><text/><type>section</type><prefixes><section>D</section></prefixes><entire_prefix>D</entire_prefix><prefix_anchor>D</prefix_anchor><level>1</level></section><section id="2521883" prefix="E"><text/><type>section</type><prefixes><section>E</section></prefixes><entire_prefix>E</entire_prefix><prefix_anchor>E</prefix_anchor><level>1</level></section><section id="2521884" prefix="F"><text/><type>section</type><prefixes><section>F</section></prefixes><entire_prefix>F</entire_prefix><prefix_anchor>F</prefix_anchor><level>1</level></section></text><metadata/><court_decisions/><official_url>http://law.lis.virginia.gov/vacode/58.1-340/</official_url><refers_to/><url>/58.1-340/</url><token>58.1/I/3/4/58.1-340</token><referred_to_by/></law>
