{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-311.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-311.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-311.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-311.2.html"}],"law_id":59617,"edition_id":1,"section_id":59617,"structure_id":13970,"section_number":"58.1-311.2","catch_line":"Final determination date","history":"2020, c. 1030.","full_text":"As used in \u00a7 58.1-311, “final determination date” means:\n\n1\n\nExcept as provided in subdivisions 1 and 2, if the federal adjustment arises from an Internal Revenue Service audit or other action by the Internal Revenue Service, the final determination date is the first day on which no federal adjustments arising from that audit or other action remain to be finally determined, whether by Internal Revenue Service decision with respect to which all rights of appeal have been waived or exhausted, by agreement, or, if appealed or contested, by a final decision with respect to which all rights of appeal have been waived or exhausted. For agreements required to be signed by the Internal Revenue Service and the taxpayer, the final determination date is the date on which the last party signed the agreement.2\n\nFor federal adjustments arising from an Internal Revenue Service audit or other action by the Internal Revenue Service, if the taxpayer filed as a member of a combined or consolidated return under § 58.1-442, the final determination date means the first day on which no related federal adjustments arising from that audit remain to be finally determined, as described in subdivision 1, for the entire group.3\n\nIf the federal adjustment results from filing an amended federal return, a federal refund claim, or an administrative adjustment request, as that term is used in § 58.1-396, or if it is a federal adjustment reported on an amended federal return or other similar report filed pursuant to § 6225(c) of the Internal Revenue Code, the final determination date means the day on which the amended return, refund claim, administrative adjustment request, or other similar report was filed.","order_by":null,"text":{"0":{"id":218357,"text":"As used in \u00a7 58.1-311, “final determination date” means:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":218358,"text":"Except as provided in subdivisions 1 and 2, if the federal adjustment arises from an Internal Revenue Service audit or other action by the Internal Revenue Service, the final determination date is the first day on which no federal adjustments arising from that audit or other action remain to be finally determined, whether by Internal Revenue Service decision with respect to which all rights of appeal have been waived or exhausted, by agreement, or, if appealed or contested, by a final decision with respect to which all rights of appeal have been waived or exhausted. For agreements required to be signed by the Internal Revenue Service and the taxpayer, the final determination date is the date on which the last party signed the agreement.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":218359,"text":"For federal adjustments arising from an Internal Revenue Service audit or other action by the Internal Revenue Service, if the taxpayer filed as a member of a combined or consolidated return under § 58.1-442, the final determination date means the first day on which no related federal adjustments arising from that audit remain to be finally determined, as described in subdivision 1, for the entire group.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":218360,"text":"If the federal adjustment results from filing an amended federal return, a federal refund claim, or an administrative adjustment request, as that term is used in § 58.1-396, or if it is a federal adjustment reported on an amended federal return or other similar report filed pursuant to § 6225(c) of the Internal Revenue Code, the final determination date means the day on which the amended return, refund claim, administrative adjustment request, or other similar report was filed.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2"}},"ancestry":[{"id":13970,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:46:27","date_modified":"2026-06-26 03:46:27","permalink":{"id":253269,"object_type":"structure","relational_id":13970,"identifier":"1","token":"58.1\/I\/3\/1","url":"\/58.1\/I\/3\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":55031,"structure_id":13970,"section_number":"58.1-300","catch_line":"Incomes not subject to local taxation","url":"\/58.1-300\/","token":"58.1\/I\/3\/1\/58.1-300","metadata":false},{"id":75208,"structure_id":13970,"section_number":"58.1-301","catch_line":"(Applicable to taxable years beginning on and after January 1, 2023) Conformity to Internal Revenue Code","url":"\/58.1-301\/","token":"58.1\/I\/3\/1\/58.1-301","metadata":false},{"id":82538,"structure_id":13970,"section_number":"58.1-302","catch_line":"Definitions","url":"\/58.1-302\/","token":"58.1\/I\/3\/1\/58.1-302","metadata":false},{"id":76987,"structure_id":13970,"section_number":"58.1-303","catch_line":"Residency for portion of tax year","url":"\/58.1-303\/","token":"58.1\/I\/3\/1\/58.1-303","metadata":false},{"id":63944,"structure_id":13970,"section_number":"58.1-304","catch_line":"Reserved","url":"\/58.1-304\/","token":"58.1\/I\/3\/1\/58.1-304","metadata":false},{"id":80064,"structure_id":13970,"section_number":"58.1-305","catch_line":"Duties of commissioner of the revenue relating to income tax","url":"\/58.1-305\/","token":"58.1\/I\/3\/1\/58.1-305","metadata":false},{"id":81043,"structure_id":13970,"section_number":"58.1-306","catch_line":"Filing of individual, estate or trust income tax returns with the Department","url":"\/58.1-306\/","token":"58.1\/I\/3\/1\/58.1-306","metadata":false},{"id":83380,"structure_id":13970,"section_number":"58.1-307","catch_line":"Disposition of returns; handling of state income tax payments; audit","url":"\/58.1-307\/","token":"58.1\/I\/3\/1\/58.1-307","metadata":false},{"id":79816,"structure_id":13970,"section_number":"58.1-308","catch_line":"Assessment and payment of deficiency; fraud; penalties","url":"\/58.1-308\/","token":"58.1\/I\/3\/1\/58.1-308","metadata":false},{"id":87093,"structure_id":13970,"section_number":"58.1-309","catch_line":"Refund of overpayment","url":"\/58.1-309\/","token":"58.1\/I\/3\/1\/58.1-309","metadata":false},{"id":57654,"structure_id":13970,"section_number":"58.1-310","catch_line":"Examination of federal returns","url":"\/58.1-310\/","token":"58.1\/I\/3\/1\/58.1-310","metadata":false},{"id":68533,"structure_id":13970,"section_number":"58.1-311","catch_line":"Report of change in federal taxable income","url":"\/58.1-311\/","token":"58.1\/I\/3\/1\/58.1-311","metadata":false},{"id":81874,"structure_id":13970,"section_number":"58.1-311.1","catch_line":"Report of change in taxes paid to other states","url":"\/58.1-311.1\/","token":"58.1\/I\/3\/1\/58.1-311.1","metadata":false},{"id":59617,"structure_id":13970,"section_number":"58.1-311.2","catch_line":"Final determination date","url":"\/58.1-311.2\/","token":"58.1\/I\/3\/1\/58.1-311.2","metadata":false},{"id":59212,"structure_id":13970,"section_number":"58.1-312","catch_line":"Limitations on assessment","url":"\/58.1-312\/","token":"58.1\/I\/3\/1\/58.1-312","metadata":false},{"id":75424,"structure_id":13970,"section_number":"58.1-313","catch_line":"Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of lien","url":"\/58.1-313\/","token":"58.1\/I\/3\/1\/58.1-313","metadata":false},{"id":59234,"structure_id":13970,"section_number":"58.1-314","catch_line":"Lien of jeopardy assessment; notice of lien","url":"\/58.1-314\/","token":"58.1\/I\/3\/1\/58.1-314","metadata":false},{"id":74528,"structure_id":13970,"section_number":"58.1-315","catch_line":"Transitional modifications to Virginia taxable income","url":"\/58.1-315\/","token":"58.1\/I\/3\/1\/58.1-315","metadata":false},{"id":80226,"structure_id":13970,"section_number":"58.1-316","catch_line":"Information reporting on rental payments to nonresident payees; penalties","url":"\/58.1-316\/","token":"58.1\/I\/3\/1\/58.1-316","metadata":false},{"id":73613,"structure_id":13970,"section_number":"58.1-317","catch_line":"Filing of estimated tax by nonresidents upon the sale of real property; penalties","url":"\/58.1-317\/","token":"58.1\/I\/3\/1\/58.1-317","metadata":false},{"id":83774,"structure_id":13970,"section_number":"58.1-318","catch_line":"Investments eligible for tax credits","url":"\/58.1-318\/","token":"58.1\/I\/3\/1\/58.1-318","metadata":false},{"id":59801,"structure_id":13970,"section_number":"58.1-319","catch_line":"Unclaimed tax credits; report","url":"\/58.1-319\/","token":"58.1\/I\/3\/1\/58.1-319","metadata":false}],"previous_section":{"id":81874,"structure_id":13970,"section_number":"58.1-311.1","catch_line":"Report of change in taxes paid to other states","url":"\/58.1-311.1\/","token":"58.1\/I\/3\/1\/58.1-311.1","metadata":false},"next_section":{"id":59212,"structure_id":13970,"section_number":"58.1-312","catch_line":"Limitations on assessment","url":"\/58.1-312\/","token":"58.1\/I\/3\/1\/58.1-312","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-311.2\/","history_text":"

This law was first created in 2020. The record of its establishment is cataloged in chapter 1030<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":[{"id":64280,"section_number":"58.1-1823","catch_line":"Reassessment and refund upon the filing of amended return or the payment of an assessment","order_by":null,"url":"\/58.1-1823\/"},{"id":68533,"section_number":"58.1-311","catch_line":"Report of change in federal taxable income","order_by":null,"url":"\/58.1-311\/"},{"id":67971,"section_number":"58.1-396","catch_line":"Definitions","order_by":null,"url":"\/58.1-396\/"},{"id":75795,"section_number":"58.1-499","catch_line":"Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year","order_by":null,"url":"\/58.1-499\/"}],"refers_to":[{"id":68533,"section_number":"58.1-311","catch_line":"Report of change in federal taxable income","order_by":null,"url":"\/58.1-311\/"},{"id":67971,"section_number":"58.1-396","catch_line":"Definitions","order_by":null,"url":"\/58.1-396\/"},{"id":69106,"section_number":"58.1-442","catch_line":"Separate, combined, or consolidated returns of affiliated corporations","order_by":null,"url":"\/58.1-442\/"}],"permalink":{"id":253323,"object_type":"law","relational_id":59617,"identifier":"58.1-311.2","token":"58.1\/I\/3\/1\/58.1-311.2","url":"\/58.1-311.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-311.2\/","token":"58.1\/I\/3\/1\/58.1-311.2","dublin_core":{"Title":"Final determination date","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-311.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in \u00a7 58.1-311<\/a>, “final determination date” means:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Except as provided in subdivisions 1 and 2, if the federal adjustment arises from an Internal Revenue Service audit or other action by the Internal Revenue Service, the final determination date is the first day on which no federal adjustments arising from that audit or other action remain to be finally determined, whether by Internal Revenue Service decision with respect to which all rights of appeal<\/span> have been waived or exhausted, by agreement, or, if appealed or contested, by a final decision with respect to which all rights of appeal<\/span> have been waived or exhausted. For agreements required to be signed by the Internal Revenue Service and the taxpayer<\/span>, the final determination date is the date on which the last party<\/span> signed the agreement. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> For federal adjustments arising from an Internal Revenue Service audit or other action by the Internal Revenue Service, if the taxpayer<\/span> filed as a member of a combined or consolidated return under § 58.1-442<\/a>, the final determination date means the first day on which no related federal adjustments arising from that audit remain to be finally determined, as described in subdivision 1, for the entire group. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> If the federal adjustment results from filing an amended federal return, a federal refund claim, or an administrative adjustment request, as that term is used in § 58.1-396<\/a>, or if it is a federal adjustment reported on an amended federal return or other similar report filed pursuant to § 6225(c) of the Internal Revenue Code, the final determination date means the day on which the amended return, refund claim, administrative adjustment request, or other similar report was filed. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFINAL DETERMINATION DATE (\u00a7 58.1-311.2)\n\nAs used in \u00a7 58.1-311, “final determination date” means:\n\n1. Except as provided in subdivisions 1 and 2, if the federal adjustment arises\nfrom an Internal Revenue Service audit or other action by the Internal Revenue\nService, the final determination date is the first day on which no federal\nadjustments arising from that audit or other action remain to be finally\ndetermined, whether by Internal Revenue Service decision with respect to which\nall rights of appeal have been waived or exhausted, by agreement, or, if\nappealed or contested, by a final decision with respect to which all rights of\nappeal have been waived or exhausted. For agreements required to be signed by\nthe Internal Revenue Service and the taxpayer, the final determination date is\nthe date on which the last party signed the agreement.\n\n2. For federal adjustments arising from an Internal Revenue Service audit or\nother action by the Internal Revenue Service, if the taxpayer filed as a member\nof a combined or consolidated return under § 58.1-442, the final\ndetermination date means the first day on which no related federal adjustments\narising from that audit remain to be finally determined, as described in\nsubdivision 1, for the entire group.\n\n3. If the federal adjustment results from filing an amended federal return, a\nfederal refund claim, or an administrative adjustment request, as that term is\nused in § 58.1-396, or if it is a federal adjustment reported on an amended\nfederal return or other similar report filed pursuant to § 6225(c) of the\nInternal Revenue Code, the final determination date means the day on which the\namended return, refund claim, administrative adjustment request, or other\nsimilar report was filed.\n\nHISTORY: 2020, c. 1030.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}