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
§ 58.1-303
Residency for portion of tax year
§ 58.1-304
§ 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