{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-343.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-343.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-343.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-343.html"}],"law_id":71576,"edition_id":1,"section_id":71576,"structure_id":14178,"section_number":"58.1-343","catch_line":"Place of filing","history":"Code 1950, \u00a7 58-151.064; 1971, Ex. Sess., c. 171; 1984, c. 675.","full_text":"A\n\nEvery resident who is required by this chapter to file a return shall file his return with the commissioner of the revenue for the county or city in which he resides, and every nonresident who is required by this chapter to file a return shall file his return with the commissioner of the revenue for the county or city in which all or a part of his income from Virginia sources was derived.B\n\nEvery fiduciary required to file a return on behalf of an individual shall file such return with the commissioner of the revenue having jurisdiction in the county or city in which the fiduciary qualified or, if there has been no qualification in this Commonwealth, in the county or city in which such fiduciary resides, does business or has an office or wherein the beneficiary or any of them may reside, or with the Department if provided by regulation thereof.","order_by":null,"text":{"0":{"id":258000,"text":"Every resident who is required by this chapter to file a return shall file his return with the commissioner of the revenue for the county or city in which he resides, and every nonresident who is required by this chapter to file a return shall file his return with the commissioner of the revenue for the county or city in which all or a part of his income from Virginia sources was derived.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":258001,"text":"Every fiduciary required to file a return on behalf of an individual shall file such return with the commissioner of the revenue having jurisdiction in the county or city in which the fiduciary qualified or, if there has been no qualification in this Commonwealth, in the county or city in which such fiduciary resides, does business or has an office or wherein the beneficiary or any of them may reside, or with the Department if provided by regulation thereof.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":14178,"edition_id":1,"name":"Accounting, Returns, Procedures for Individuals","identifier":"4","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:47:09","date_modified":"2026-06-26 03:47:09","permalink":{"id":254259,"object_type":"structure","relational_id":14178,"identifier":"4","token":"58.1\/I\/3\/4","url":"\/58.1\/I\/3\/4\/","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":75406,"structure_id":14178,"section_number":"58.1-340","catch_line":"Accounting","url":"\/58.1-340\/","token":"58.1\/I\/3\/4\/58.1-340","metadata":false},{"id":68211,"structure_id":14178,"section_number":"58.1-341","catch_line":"Returns of individuals","url":"\/58.1-341\/","token":"58.1\/I\/3\/4\/58.1-341","metadata":false},{"id":62449,"structure_id":14178,"section_number":"58.1-341.1","catch_line":"Returns of individuals; required information","url":"\/58.1-341.1\/","token":"58.1\/I\/3\/4\/58.1-341.1","metadata":false},{"id":79637,"structure_id":14178,"section_number":"58.1-341.2","catch_line":"Returns of individuals; notification of tax return data breach","url":"\/58.1-341.2\/","token":"58.1\/I\/3\/4\/58.1-341.2","metadata":false},{"id":75158,"structure_id":14178,"section_number":"58.1-342","catch_line":"Special cases in which nonresident need not file Virginia return","url":"\/58.1-342\/","token":"58.1\/I\/3\/4\/58.1-342","metadata":false},{"id":71576,"structure_id":14178,"section_number":"58.1-343","catch_line":"Place of filing","url":"\/58.1-343\/","token":"58.1\/I\/3\/4\/58.1-343","metadata":false},{"id":66015,"structure_id":14178,"section_number":"58.1-344","catch_line":"Extension of time for filing returns","url":"\/58.1-344\/","token":"58.1\/I\/3\/4\/58.1-344","metadata":false},{"id":61501,"structure_id":14178,"section_number":"58.1-344.1","catch_line":"Postponement of time for performing certain acts","url":"\/58.1-344.1\/","token":"58.1\/I\/3\/4\/58.1-344.1","metadata":false},{"id":70736,"structure_id":14178,"section_number":"58.1-344.2","catch_line":"Voluntary contributions; cost of administration","url":"\/58.1-344.2\/","token":"58.1\/I\/3\/4\/58.1-344.2","metadata":false},{"id":76366,"structure_id":14178,"section_number":"58.1-344.3","catch_line":"Voluntary contributions of refunds requirements","url":"\/58.1-344.3\/","token":"58.1\/I\/3\/4\/58.1-344.3","metadata":false},{"id":83671,"structure_id":14178,"section_number":"58.1-344.4","catch_line":"Voluntary contributions of refunds into Commonwealth Savers Plan accounts","url":"\/58.1-344.4\/","token":"58.1\/I\/3\/4\/58.1-344.4","metadata":false},{"id":78857,"structure_id":14178,"section_number":"58.1-345","catch_line":"Repealed","url":"\/58.1-345\/","token":"58.1\/I\/3\/4\/58.1-345","metadata":false},{"id":66119,"structure_id":14178,"section_number":"58.1-346.1","catch_line":"Expired","url":"\/58.1-346.1\/","token":"58.1\/I\/3\/4\/58.1-346.1","metadata":false},{"id":84849,"structure_id":14178,"section_number":"58.1-346.1:1","catch_line":"Repealed","url":"\/58.1-346.1_1\/","token":"58.1\/I\/3\/4\/58.1-346.1_1","metadata":false},{"id":84920,"structure_id":14178,"section_number":"58.1-346.2","catch_line":"Expired","url":"\/58.1-346.2\/","token":"58.1\/I\/3\/4\/58.1-346.2","metadata":false},{"id":55352,"structure_id":14178,"section_number":"58.1-346.2:1","catch_line":"Repealed","url":"\/58.1-346.2_1\/","token":"58.1\/I\/3\/4\/58.1-346.2_1","metadata":false},{"id":67265,"structure_id":14178,"section_number":"58.1-346.3","catch_line":"Expired","url":"\/58.1-346.3\/","token":"58.1\/I\/3\/4\/58.1-346.3","metadata":false},{"id":70052,"structure_id":14178,"section_number":"58.1-346.3:1","catch_line":"Repealed","url":"\/58.1-346.3_1\/","token":"58.1\/I\/3\/4\/58.1-346.3_1","metadata":false},{"id":60485,"structure_id":14178,"section_number":"58.1-346.4","catch_line":"Expired","url":"\/58.1-346.4\/","token":"58.1\/I\/3\/4\/58.1-346.4","metadata":false},{"id":64676,"structure_id":14178,"section_number":"58.1-346.4:1","catch_line":"Repealed","url":"\/58.1-346.4_1\/","token":"58.1\/I\/3\/4\/58.1-346.4_1","metadata":false},{"id":83478,"structure_id":14178,"section_number":"58.1-347","catch_line":"Penalty for failure to file income tax returns in time","url":"\/58.1-347\/","token":"58.1\/I\/3\/4\/58.1-347","metadata":false},{"id":56951,"structure_id":14178,"section_number":"58.1-348","catch_line":"Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation","url":"\/58.1-348\/","token":"58.1\/I\/3\/4\/58.1-348","metadata":false},{"id":75466,"structure_id":14178,"section_number":"58.1-348.1","catch_line":"Fraudulent assistance; penalty","url":"\/58.1-348.1\/","token":"58.1\/I\/3\/4\/58.1-348.1","metadata":false},{"id":76506,"structure_id":14178,"section_number":"58.1-348.2","catch_line":"Authority to enjoin income tax return preparers","url":"\/58.1-348.2\/","token":"58.1\/I\/3\/4\/58.1-348.2","metadata":false},{"id":76606,"structure_id":14178,"section_number":"58.1-348.3","catch_line":"Requirement that income tax return preparers use identification numbers","url":"\/58.1-348.3\/","token":"58.1\/I\/3\/4\/58.1-348.3","metadata":false},{"id":76663,"structure_id":14178,"section_number":"58.1-348.4","catch_line":"Failure to provide identification number; civil penalty","url":"\/58.1-348.4\/","token":"58.1\/I\/3\/4\/58.1-348.4","metadata":false},{"id":82423,"structure_id":14178,"section_number":"58.1-349","catch_line":"Information returns prima facie evidence","url":"\/58.1-349\/","token":"58.1\/I\/3\/4\/58.1-349","metadata":false},{"id":85251,"structure_id":14178,"section_number":"58.1-350","catch_line":"Procuring returns from delinquent individuals or fiduciaries","url":"\/58.1-350\/","token":"58.1\/I\/3\/4\/58.1-350","metadata":false},{"id":56960,"structure_id":14178,"section_number":"58.1-351","catch_line":"When, where and how individual income taxes payable and collectible","url":"\/58.1-351\/","token":"58.1\/I\/3\/4\/58.1-351","metadata":false},{"id":69437,"structure_id":14178,"section_number":"58.1-352","catch_line":"Memorandum assessments","url":"\/58.1-352\/","token":"58.1\/I\/3\/4\/58.1-352","metadata":false},{"id":70299,"structure_id":14178,"section_number":"58.1-353","catch_line":"Duties of county and city treasurer in collecting tax","url":"\/58.1-353\/","token":"58.1\/I\/3\/4\/58.1-353","metadata":false},{"id":78012,"structure_id":14178,"section_number":"58.1-354","catch_line":"Separate individual income assessment sheets or forms; how kept","url":"\/58.1-354\/","token":"58.1\/I\/3\/4\/58.1-354","metadata":false},{"id":65733,"structure_id":14178,"section_number":"58.1-355","catch_line":"Income taxes of members of armed services on death","url":"\/58.1-355\/","token":"58.1\/I\/3\/4\/58.1-355","metadata":false},{"id":64802,"structure_id":14178,"section_number":"58.1-356","catch_line":"Reporting of payments by third-party settlement organizations","url":"\/58.1-356\/","token":"58.1\/I\/3\/4\/58.1-356","metadata":false}],"previous_section":{"id":75158,"structure_id":14178,"section_number":"58.1-342","catch_line":"Special cases in which nonresident need not file Virginia return","url":"\/58.1-342\/","token":"58.1\/I\/3\/4\/58.1-342","metadata":false},"next_section":{"id":66015,"structure_id":14178,"section_number":"58.1-344","catch_line":"Extension of time for filing returns","url":"\/58.1-344\/","token":"58.1\/I\/3\/4\/58.1-344","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-343\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":254281,"object_type":"law","relational_id":71576,"identifier":"58.1-343","token":"58.1\/I\/3\/4\/58.1-343","url":"\/58.1-343\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-343\/","token":"58.1\/I\/3\/4\/58.1-343","dublin_core":{"Title":"Place of filing","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-343","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> Every <span class=\"dictionary\">resident<\/span> who is required by this chapter to file a return shall file his return with the commissioner of the revenue for the county or city in which he resides, and every nonresident who is required by this chapter to file a return shall file his return with the commissioner of the revenue for the county or city in which all or a part of his income from Virginia sources was derived. <a id=\"paragraph-258000\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-343\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> Every fiduciary required to file a return on behalf of an <span class=\"dictionary\">individual<\/span> shall file such return with the commissioner of the revenue having <span class=\"dictionary\">jurisdiction<\/span> in the county or city in which the fiduciary qualified or, if there has been no qualification in this Commonwealth, in the county or city in which such fiduciary resides, does business or has an office or wherein the beneficiary or any of them may reside, or with the <span class=\"dictionary\">Department<\/span> if provided by regulation thereof. <a id=\"paragraph-258001\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-343\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPLACE OF FILING (\u00a7 58.1-343)\n\nA. Every resident who is required by this chapter to file a return shall file\nhis return with the commissioner of the revenue for the county or city in which\nhe resides, and every nonresident who is required by this chapter to file a\nreturn shall file his return with the commissioner of the revenue for the county\nor city in which all or a part of his income from Virginia sources was derived.\n\nB. Every fiduciary required to file a return on behalf of an individual shall\nfile such return with the commissioner of the revenue having jurisdiction in the\ncounty or city in which the fiduciary qualified or, if there has been no\nqualification in this Commonwealth, in the county or city in which such\nfiduciary resides, does business or has an office or wherein the beneficiary or\nany of them may reside, or with the Department if provided by regulation\nthereof.\n\nHISTORY: Code 1950, \u00a7 58-151.064; 1971, Ex. Sess., c. 171; 1984, c. 675.","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}}