{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-393.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-393.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-393.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-393.1.html"}],"law_id":78819,"edition_id":1,"section_id":78819,"structure_id":15650,"section_number":"58.1-393.1","catch_line":"Extension of time for filing return by pass-through entity","history":"2004, Sp. Sess. I, c. 3; 2005, c. 100.","full_text":"A\n\nIn accordance with procedures established by the Tax Commissioner, any pass-through entity may elect an extension of time within which to file the report or return required by this article to the date six months after such due date, or 30 days after the extended date for filing the federal report, whichever is later.B\n\nIf the return is not filed on or before the extended due date elected under subsection A, the penalty imposed by § 58.1-394.1 shall apply as if no extension had been granted.","order_by":null,"text":{"0":{"id":282340,"text":"In accordance with procedures established by the Tax Commissioner, any pass-through entity may elect an extension of time within which to file the report or return required by this article to the date six months after such due date, or 30 days after the extended date for filing the federal report, whichever is later.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":282341,"text":"If the return is not filed on or before the extended due date elected under subsection A, the penalty imposed by § 58.1-394.1 shall apply as if no extension had been granted.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":15650,"edition_id":1,"name":"Taxation of Partnerships","identifier":"9","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:57:23","date_modified":"2026-06-26 03:57:23","permalink":{"id":254443,"object_type":"structure","relational_id":15650,"identifier":"9","token":"58.1\/I\/3\/9","url":"\/58.1\/I\/3\/9\/","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":74075,"structure_id":15650,"section_number":"58.1-390","catch_line":"Repealed","url":"\/58.1-390\/","token":"58.1\/I\/3\/9\/58.1-390","metadata":false},{"id":59823,"structure_id":15650,"section_number":"58.1-390.1","catch_line":"Definitions","url":"\/58.1-390.1\/","token":"58.1\/I\/3\/9\/58.1-390.1","metadata":false},{"id":63914,"structure_id":15650,"section_number":"58.1-390.2","catch_line":"Taxation of pass-through entities","url":"\/58.1-390.2\/","token":"58.1\/I\/3\/9\/58.1-390.2","metadata":false},{"id":68682,"structure_id":15650,"section_number":"58.1-390.3","catch_line":"Elective income tax on pass-through entities","url":"\/58.1-390.3\/","token":"58.1\/I\/3\/9\/58.1-390.3","metadata":false},{"id":62953,"structure_id":15650,"section_number":"58.1-391","catch_line":"Virginia taxable income of owners of a pass-through entity","url":"\/58.1-391\/","token":"58.1\/I\/3\/9\/58.1-391","metadata":false},{"id":62314,"structure_id":15650,"section_number":"58.1-392","catch_line":"Reports by pass-through entities","url":"\/58.1-392\/","token":"58.1\/I\/3\/9\/58.1-392","metadata":false},{"id":80179,"structure_id":15650,"section_number":"58.1-393","catch_line":"Repealed","url":"\/58.1-393\/","token":"58.1\/I\/3\/9\/58.1-393","metadata":false},{"id":78819,"structure_id":15650,"section_number":"58.1-393.1","catch_line":"Extension of time for filing return by pass-through entity","url":"\/58.1-393.1\/","token":"58.1\/I\/3\/9\/58.1-393.1","metadata":false},{"id":61557,"structure_id":15650,"section_number":"58.1-394","catch_line":"Repealed","url":"\/58.1-394\/","token":"58.1\/I\/3\/9\/58.1-394","metadata":false},{"id":63527,"structure_id":15650,"section_number":"58.1-394.1","catch_line":"Failure of pass-through entity to make a return","url":"\/58.1-394.1\/","token":"58.1\/I\/3\/9\/58.1-394.1","metadata":false},{"id":74881,"structure_id":15650,"section_number":"58.1-394.2","catch_line":"Fraudulent returns, etc., of pass-through entities; penalty","url":"\/58.1-394.2\/","token":"58.1\/I\/3\/9\/58.1-394.2","metadata":false},{"id":73458,"structure_id":15650,"section_number":"58.1-394.3","catch_line":"Pass-through entity items","url":"\/58.1-394.3\/","token":"58.1\/I\/3\/9\/58.1-394.3","metadata":false},{"id":60426,"structure_id":15650,"section_number":"58.1-395","catch_line":"Nonresident owners","url":"\/58.1-395\/","token":"58.1\/I\/3\/9\/58.1-395","metadata":false}],"previous_section":{"id":80179,"structure_id":15650,"section_number":"58.1-393","catch_line":"Repealed","url":"\/58.1-393\/","token":"58.1\/I\/3\/9\/58.1-393","metadata":false},"next_section":{"id":61557,"structure_id":15650,"section_number":"58.1-394","catch_line":"Repealed","url":"\/58.1-394\/","token":"58.1\/I\/3\/9\/58.1-394","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-393.1\/","history_text":"

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 2005, chapter 100<\/a>.<\/p>","references":[{"id":71204,"section_number":"58.1-486.2","catch_line":"Withholding tax on Virginia source income of nonresident owners","order_by":null,"url":"\/58.1-486.2\/"}],"refers_to":[{"id":63527,"section_number":"58.1-394.1","catch_line":"Failure of pass-through entity to make a return","order_by":null,"url":"\/58.1-394.1\/"}],"permalink":{"id":254473,"object_type":"law","relational_id":78819,"identifier":"58.1-393.1","token":"58.1\/I\/3\/9\/58.1-393.1","url":"\/58.1-393.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-393.1\/","token":"58.1\/I\/3\/9\/58.1-393.1","dublin_core":{"Title":"Extension of time for filing return by pass-through entity","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-393.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> In accordance with procedures established by the Tax Commissioner<\/span>, any pass-through entity<\/span> may elect an extension of time within which to file the report or return required by this article to the date six months after such due date, or 30 days after the extended date for filing the federal report, whichever is later. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If the return is not filed on or before the extended due date elected under subsection A, the penalty<\/span> imposed by § 58.1-394.1<\/a> shall apply as if no extension had been granted. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXTENSION OF TIME FOR FILING RETURN BY PASS-THROUGH ENTITY (\u00a7 58.1-393.1)\n\nA. In accordance with procedures established by the Tax Commissioner, any\npass-through entity may elect an extension of time within which to file the\nreport or return required by this article to the date six months after such due\ndate, or 30 days after the extended date for filing the federal report,\nwhichever is later.\n\nB. If the return is not filed on or before the extended due date elected under\nsubsection A, the penalty imposed by § 58.1-394.1 shall apply as if no\nextension had been granted.\n\nHISTORY: 2004, Sp. Sess. I, c. 3; 2005, c. 100.","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}}