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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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