General Provisions
This is Article 1 of the Code of Virginia, titled “General Provisions.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle I, titled “Taxes Administered By The Department Of Taxation.” It is part of Chapter 3, titled “Income Tax.” It’s comprised of the following 21 sections.
- § 58.1-300
- Incomes not subject to local taxation
- § 58.1-301
- Conformity to Internal Revenue Code
- § 58.1-302
- Definitions
- § 58.1-303
- Residency for portion of tax year
- § 58.1-304
- Repealed
- § 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
- § 58.1-312
- 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