Accounting, Returns, Procedures For Individuals
This is Article 4 of the Code of Virginia, titled “Accounting, Returns, Procedures For Individuals.” 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 30 sections.
- § 58.1-340
- Accounting
- § 58.1-341
- Returns of individuals
- § 58.1-341.1
- Returns of individuals; voter registration information
- § 58.1-342
- Special cases in which nonresident need not file Virginia return
- § 58.1-343
- Place of filing
- § 58.1-344
- Extension of time for filing returns
- § 58.1-344.1
- Postponement of time for performing certain acts
- § 58.1-344.2
- Voluntary contributions; cost of administration
- § 58.1-344.3
- Voluntary contributions of refunds requirements
- § 58.1-344.4
- Voluntary contributions of refunds into Virginia College Savings Plan accounts
- § 58.1-345
- Repealed
- § 58.1-346.1
- Repealed
- § 58.1-346.1:1
- Repealed
- § 58.1-346.2
- Repealed
- § 58.1-346.2:1
- Repealed
- § 58.1-346.3
- Repealed
- § 58.1-346.3:1
- Repealed
- § 58.1-346.4
- Repealed
- § 58.1-346.4:1
- Repealed
- § 58.1-347
- Penalty for failure to file income tax returns in time
- § 58.1-348
- Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation
- § 58.1-348.1
- Fraudulent assistance; penalty
- § 58.1-348.2
- Authority to enjoin income tax return preparers
- § 58.1-349
- Information returns prima facie evidence
- § 58.1-350
- Procuring returns from delinquent individuals or fiduciaries
- § 58.1-351
- When, where and how individual income taxes payable and collectible
- § 58.1-352
- Memorandum assessments
- § 58.1-353
- Duties of county and city treasurer in collecting tax
- § 58.1-354
- Separate individual income assessment sheets or forms; how kept
- § 58.1-355
- Income taxes of members of armed services on death