Va. Code Ann. tit. 58.1, ch. 3
Va. Code Ann. tit. 58.1, ch. 3
in effectContents
section58.1-300. Incomes not subject to local taxationsection58.1-301. Conformity to Internal Revenue Codesection58.1-302. Definitionssection58.1-303. Residency for portion of tax yearsection58.1-305. Duties of commissioner of the revenue relating to income taxsection58.1-306. Filing of individual, estate or trust income tax returns with the Departmentsection58.1-307. Disposition of returns; handling of state income tax payments; auditsection58.1-308. Assessment and payment of deficiency; fraud; penaltiessection58.1-309. Refund of overpaymentsection58.1-310. Examination of federal returnssection58.1-311. Report of change in federal taxable incomesection58.1-311.1. Report of change in taxes paid to other statessection58.1-311.2. Final determination datesection58.1-312. Limitations on assessmentsection58.1-313. Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of liensection58.1-314. Lien of jeopardy assessment; notice of liensection58.1-315. Transitional modifications to Virginia taxable incomesection58.1-316. Information reporting on rental payments to nonresident payees; penaltiessection58.1-317. Filing of estimated tax by nonresidents upon the sale of real property; penaltiessection58.1-318. Investments eligible for tax creditssection58.1-319. Unclaimed tax credits; reportsection58.1-320. Imposition of taxsection58.1-321. Exemptions and exclusionssection58.1-322. Virginia taxable income of residentssection58.1-322.01. Virginia taxable income; additionssection58.1-322.02. Virginia taxable income; subtractionssection58.1-322.03. Virginia taxable income; deductionssection58.1-322.04. Virginia taxable income; additional modificationssection58.1-323. Repealedsection58.1-323.1. Repealedsection58.1-324. Married individualssection58.1-325. Virginia taxable income of nonresident individuals, partners, beneficiaries and certain shareholderssection58.1-326. Married individuals when one nonresidentsection58.1-330. Repealedsection58.1-331. Repealedsection58.1-332. Credits for taxes paid other statessection58.1-332.1. Credit for taxes paid to a foreign country on retirement incomesection58.1-332.2. (Applicable for taxable years beginning on or after January 1, 2007) Definition of income taxsection58.1-333. Repealedsection58.1-334. Tax credit for purchase of conservation tillage equipmentsection58.1-335. Repealedsection58.1-336. Repealedsection58.1-337. Tax credit for purchase of conservation tillage and precision agriculture equipmentsection58.1-339. Repealedsection58.1-339.1. Repealedsection58.1-339.2. Historic rehabilitation tax creditsection58.1-339.3. Agricultural best management practices tax creditsection58.1-339.4. Qualified equity and subordinated debt investments tax creditsection58.1-339.5. Repealedsection58.1-339.6. Political candidate contribution tax creditsection58.1-339.7. Livable Home Tax Creditsection58.1-339.8. Income tax credit for low-income taxpayerssection58.1-339.9. Repealedsection58.1-339.10. Riparian forest buffer protection for waterways tax creditsection58.1-339.11. Repealedsection58.1-339.12. Farm wineries and vineyards tax creditsection58.1-339.13. Reforestation and afforestation tax creditsection58.1-339.14. Firearm safety device tax creditsection58.1-340. Accountingsection58.1-341. Returns of individualssection58.1-341.1. Returns of individuals; required informationsection58.1-341.2. Returns of individuals; notification of tax return data breachsection58.1-342. Special cases in which nonresident need not file Virginia returnsection58.1-343. Place of filingsection58.1-344. Extension of time for filing returnssection58.1-344.1. Postponement of time for performing certain actssection58.1-344.2. Voluntary contributions; cost of administrationsection58.1-344.3. Voluntary contributions of refunds requirementssection58.1-344.4. Voluntary contributions of refunds into Commonwealth Savers Plan accountssection58.1-345. Repealedsection58.1-346.1:1. Repealedsection58.1-346.2:1. Repealedsection58.1-346.3:1. Repealedsection58.1-346.4:1. Repealedsection58.1-347. Penalty for failure to file income tax returns in timesection58.1-348. Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitationsection58.1-348.1. Fraudulent assistance; penaltysection58.1-348.2. Authority to enjoin income tax return preparerssection58.1-348.3. Requirement that income tax return preparers use identification numberssection58.1-348.4. Failure to provide identification number; civil penaltysection58.1-349. Information returns prima facie evidencesection58.1-350. Procuring returns from delinquent individuals or fiduciariessection58.1-351. When, where and how individual income taxes payable and collectiblesection58.1-352. Memorandum assessmentssection58.1-353. Duties of county and city treasurer in collecting taxsection58.1-354. Separate individual income assessment sheets or forms; how keptsection58.1-355. Income taxes of members of armed services on deathsection58.1-356. Reporting of payments by third-party settlement organizationssection58.1-360. Imposition of taxsection58.1-361. Virginia taxable income of a resident estate or trustsection58.1-362. Virginia taxable income of a nonresident estate or trustsection58.1-363. Share of a nonresident estate, trust, or beneficiary in income from Virginia sourcessection58.1-370. Credit to trust beneficiary receiving accumulation distributionsection58.1-371. Credits for taxes paid other statessection58.1-380. Accountingsection58.1-381. Returns of estates and trustssection58.1-382. Place of filingsection58.1-383. Extension of time for filing returnssection58.1-390. Repealedsection58.1-390.1. Definitionssection58.1-390.2. Taxation of pass-through entitiessection58.1-390.3. Elective income tax on pass-through entitiessection58.1-391. Virginia taxable income of owners of a pass-through entitysection58.1-392. Reports by pass-through entitiessection58.1-393. Repealedsection58.1-393.1. Extension of time for filing return by pass-through entitysection58.1-394. Repealedsection58.1-394.1. Failure of pass-through entity to make a returnsection58.1-394.2. Fraudulent returns, etc., of pass-through entities; penaltysection58.1-394.3. Pass-through entity itemssection58.1-395. Nonresident ownerssection58.1-396. Definitionssection58.1-397. Reporting requirement; administrative adjustment requestssection58.1-398. State partnership representativesection58.1-399. Reporting and payment requirements for a partnership subject to a final federal adjustmentsection58.1-399.1. Elective payment by a partnershipsection58.1-399.2. Tiered partnerssection58.1-399.3. Alternative reporting and payment methodsection58.1-399.4. Effect of electionsection58.1-399.5. Failure to paysection58.1-399.6. De minimis exceptionsection58.1-399.7. Administrationsection58.1-400. Imposition of taxsection58.1-400.1. Minimum tax on telecommunications companiessection58.1-400.2. Taxation of electric suppliers, pipeline distribution companies, gas utilities, and gas supplierssection58.1-400.3. Minimum tax on certain electric supplierssection58.1-400.4. Minimum tax on home service contract providerssection58.1-401. Exemptions and exclusionssection58.1-402. Virginia taxable incomesection58.1-403. Additional modifications to determine Virginia taxable income for certain corporationssection58.1-405. Corporations transacting or conducting entire business within this Commonwealthsection58.1-405.1. Eligibility of companies for apportionment modification; certification by the Virginia Economic Development Partnership Authoritysection58.1-406. Allocation and apportionment of incomesection58.1-407. How dividends allocatedsection58.1-408. What income apportioned and howsection58.1-409. Property factorsection58.1-410. Valuation of property owned or rentedsection58.1-411. Average value of propertysection58.1-412. Payroll factorsection58.1-413. When compensation deemed paid or accrued in this Commonwealthsection58.1-414. Sales factorsection58.1-415. When sales of tangible personal property deemed in the Commonwealthsection58.1-416. (Contingent expiration date - See Editor's note) When certain other sales deemed in the Commonwealthsection58.1-417. Motor carriers; apportionmentsection58.1-418. Financial corporations; apportionmentsection58.1-419. Construction corporations; apportionmentsection58.1-420. Railway companies; apportionmentsection58.1-421. Alternative method of allocationsection58.1-422. Manufacturing companies; apportionmentsection58.1-422.1. Retail companies; apportionmentsection58.1-422.2. Apportionment; taxpayers with enterprise data center operationssection58.1-422.3. Debt buyers; apportionmentsection58.1-422.4. Property information and analytics firmssection58.1-422.5. (Contingent effective date - See Editor's note) Internet root infrastructure providerssection58.1-423. Income tax paid by commercial spaceflight entitiessection58.1-430. Repealedsection58.1-431. Repealedsection58.1-432. Tax credit for purchase of conservation tillage equipmentsection58.1-433.1. Virginia Coal Employment and Production Incentive Tax Creditsection58.1-434. Repealedsection58.1-436. Tax credit for purchase of conservation tillage and precision agricultural application equipmentsection58.1-437. Repealedsection58.1-438.1. Tax credit for vehicle emissions testing equipment, clean-fuel vehicles and certain refueling propertysection58.1-439. Major business facility job tax creditsection58.1-439.1. Repealedsection58.1-439.2. Coalfield employment enhancement tax creditsection58.1-439.3. Repealedsection58.1-439.4. Day-care facility investment tax creditsection58.1-439.5. Agricultural best management practices tax creditsection58.1-439.6. Worker retraining tax creditsection58.1-439.6:1. Worker training tax creditsection58.1-439.7. Tax credit for purchase of machinery and equipment used for advanced recycling and processing recyclable materialssection58.1-439.8. Repealedsection58.1-439.9. Tax credit for certain employers hiring recipients of Temporary Assistance for Needy Familiessection58.1-439.10. Tax credit for purchase of waste motor oil burning equipmentsection58.1-439.11. Repealedsection58.1-439.12. Riparian forest buffer protection for waterways tax creditsection58.1-439.12:01. Credit for cigarettes manufactured and exportedsection58.1-439.12:02. Biodiesel and green diesel fuels producers tax creditsection58.1-439.12:03. Motion picture production tax creditsection58.1-439.12:04. Tax credit for participating landlordssection58.1-439.12:05. Green and alternative energy job creation tax creditsection58.1-439.12:06. International trade facility tax creditsection58.1-439.12:07. Telework expenses tax creditsection58.1-439.12:08. Research and development expenses tax creditsection58.1-439.12:09. Barge and rail usage tax creditsection58.1-439.12:10. Virginia port volume increase tax creditsection58.1-439.12:11. Major research and development expenses tax creditsection58.1-439.12:12. Food donation tax creditsection58.1-439.13. Repealedsection58.1-439.17. Grants in lieu of or in addition to tax creditssection58.1-439.18. Definitionssection58.1-439.19. Public policy; business firms; donationssection58.1-439.20. Proposals to the State Board of Social Services; regulations; tax credits authorizedsection58.1-439.20:1. Proposals to the Department of Education; guidelines; tax credits authorizedsection58.1-439.20:2. Expirationsection58.1-439.21. Tax credit; amount; limitation; carry oversection58.1-439.22. Donations of professional servicessection58.1-439.23. Donations of contracting servicessection58.1-439.24. Donations by individualssection58.1-439.25. (Applicable to taxable years beginning on and after January 1, 2019, but before January 1, 2028) Definitionssection58.1-439.26. Tax credit for donations to certain scholarship foundationssection58.1-439.27. Scholarship foundation eligibility and requirements; list of foundations receiving donationssection58.1-439.28. (Applicable to taxable years beginning on and after January 1, 2019, but before January 1, 2028) Guidelines for scholarship foundationssection58.1-439.29. Definitionssection58.1-439.30. Virginia housing opportunity tax creditsection58.1-440. Accountingsection58.1-440.1. Accounting-deferred taxessection58.1-441. Reports by corporationssection58.1-442. Separate, combined, or consolidated returns of affiliated corporationssection58.1-443. Prohibition of worldwide consolidation or combinationsection58.1-444. Several liability of affiliated corporationssection58.1-445. Consolidation of accountssection58.1-445.1. Repealedsection58.1-446. Price manipulation; intercorporate transactions; parent corporations and subsidiariessection58.1-447. Execution of returns of corporationssection58.1-448. Forms to be furnishedsection58.1-449. Supplemental reportssection58.1-450. Failure of corporation to make report or returnsection58.1-451. Fraudulent returns, etc., of corporations; penaltysection58.1-452. Fraudulent returns; criminal liability; penaltysection58.1-453. Extension of time for filing returns by corporationssection58.1-454. Department may estimate corporation's tax when no return filedsection58.1-455. Time of payment of corporation income taxes; penalty and interest for nonpaymentsection58.1-460. Definitionssection58.1-461. Requirement of withholdingsection58.1-462. Withholding tablessection58.1-463. Other methods of withholdingsection58.1-464. Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wagessection58.1-465. Overlapping pay periods, and payment by agent or fiduciarysection58.1-466. Additional withholdingsection58.1-467. Failure of employer to withhold tax; payment by recipient of wagessection58.1-468. Failure of employer to pay over tax withheldsection58.1-469. Included and excluded wagessection58.1-470. Withholding exemption certificatessection58.1-471. Fraudulent withholding exemption certificate or failure to supply informationsection58.1-472. Employer's returns and payments of withheld taxessection58.1-473. Jeopardy assessmentssection58.1-474. Liability of employer for failure to withholdsection58.1-475. Penalty for failure to withholdsection58.1-476. Continuation of employer liability until noticesection58.1-477. Extensionssection58.1-478. Withholding tax statements for employees; employers must file annual returns with Tax Commissioner; penaltiessection58.1-478.1. Information furnished to the Department of Taxationsection58.1-479. Refund to employer; time limitation; proceduresection58.1-480. Withheld amounts credited to individual taxpayer; withholding statement to be filed with returnsection58.1-481. Withheld taxes not deductible in computing taxable incomesection58.1-482. Certain nonresidents; reciprocity with other statessection58.1-483. Withholding state income taxes of federal employees by federal agenciessection58.1-484. Liability of employer for payment of tax required to be withheldsection58.1-485. Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penaltysection58.1-485.1. False claims of employment status; penaltysection58.1-486. Bad checkssection58.1-486.1. Definitionssection58.1-486.2. Withholding tax on Virginia source income of nonresident ownerssection58.1-486.3. Penaltysection58.1-490. Declarations of estimated taxsection58.1-491. Payments of estimated taxsection58.1-491.1. Payments estimated by certain members of the armed servicessection58.1-492. Failure by individual, trust or estate to pay estimated taxsection58.1-493. Declarations of estimated tax to be filed with commissioner of revenue of county or citysection58.1-494. Sheets or forms for recording declarations of estimated tax; recordingsection58.1-495. Payment of estimated tax; notice of installment due; information to be transmitted to Departmentsection58.1-496. Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent statement, a misdemeanorsection58.1-497. Section 58.1-306 applicable to declaration of estimated taxsection58.1-498. Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false return, declaration or reportsection58.1-499. Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing yearsection58.1-500. Declarations of estimated income tax required; contents, etcsection58.1-501. Time for filing declarations of estimated income taxsection58.1-502. Installment payment of estimated income taxsection58.1-503. Where declarations filed and how payments made; crediting or refunding overpaymentssection58.1-504. Failure to pay estimated income taxsection58.1-510. Purposesection58.1-511. Definitionssection58.1-512. Land preservation tax credits for individuals and corporationssection58.1-512.1. Determination of fair market value of donationsection58.1-513. Limitations; transfer of credit; gain or loss from tax creditsection58.1-520. (Contingent expiration) Definitionssection58.1-520.1. Recovery of administrative costssection58.1-521. Remedy additional; mandatory usage; obtaining identifying informationsection58.1-522. Participation in setoff program not permitted in certain instancessection58.1-523. Department to aid in collection of sums due claimant agencies through setoffsection58.1-524. Notification of Department by claimant agency; action of Departmentsection58.1-525. Notification of intention to set off and right to hearingsection58.1-526. Hearing proceduresection58.1-527. Appeals from hearingssection58.1-528. Certification of debt by claimant agency; finalization of setoffsection58.1-529. Notice of final setoffsection58.1-530. (Contingent expiration -- see Editor's note) Priorities in claims to be setoffsection58.1-531. Disposition of proceeds collected; Department's annual statement of costssection58.1-531.1. Errors in setoff programsection58.1-532. Accounting to claimant agency; confidentiality; credit to debtor's obligationsection58.1-533. Confidentiality exemption; use of information obtainedsection58.1-534. Rules and regulationssection58.1-535. Application of funds on depositsection58.1-540. Repealed
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/title58.1/chapter3/Fetched: 10/16/2026