{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-398.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-398.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-398.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-398.html"}],"law_id":64151,"edition_id":1,"section_id":64151,"structure_id":15666,"section_number":"58.1-398","catch_line":"State partnership representative","history":"2020, c. 1030.","full_text":"A\n\nWith respect to an action required or permitted to be taken under this article, and with respect to any administrative or judicial appeal of such action pursuant to Chapter 18 (§ 58.1-1800 et seq.), the state partnership representative, as identified pursuant to the provisions of subsection B, shall have the sole authority to act on behalf of a partnership. The actions of the state partnership representative shall be binding on the direct partners and indirect partners of the partnership.B\n\nThe state partnership representative for a reviewed year is the partnership’s federal partnership representative unless the partnership designates in writing another person as its state partnership representative.C\n\nThe Department shall establish reasonable qualifications and procedures for designating a person, other than a federal partnership representative, to be the state partnership representative.","order_by":null,"text":{"0":{"id":233553,"text":"With respect to an action required or permitted to be taken under this article, and with respect to any administrative or judicial appeal of such action pursuant to Chapter 18 (§ 58.1-1800 et seq.), the state partnership representative, as identified pursuant to the provisions of subsection B, shall have the sole authority to act on behalf of a partnership. The actions of the state partnership representative shall be binding on the direct partners and indirect partners of the partnership.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":233554,"text":"The state partnership representative for a reviewed year is the partnership’s federal partnership representative unless the partnership designates in writing another person as its state partnership representative.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":233555,"text":"The Department shall establish reasonable qualifications and procedures for designating a person, other than a federal partnership representative, to be the state partnership representative.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":15666,"edition_id":1,"name":"Reporting Adjustments to Federal Taxable Income from Federal Partnership Audits","identifier":"9.1","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:57:38","date_modified":"2026-06-26 03:57:38","permalink":{"id":254497,"object_type":"structure","relational_id":15666,"identifier":"9.1","token":"58.1\/I\/3\/9.1","url":"\/58.1\/I\/3\/9.1\/","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":67971,"structure_id":15666,"section_number":"58.1-396","catch_line":"Definitions","url":"\/58.1-396\/","token":"58.1\/I\/3\/9.1\/58.1-396","metadata":false},{"id":65681,"structure_id":15666,"section_number":"58.1-397","catch_line":"Reporting requirement; administrative adjustment requests","url":"\/58.1-397\/","token":"58.1\/I\/3\/9.1\/58.1-397","metadata":false},{"id":64151,"structure_id":15666,"section_number":"58.1-398","catch_line":"State partnership representative","url":"\/58.1-398\/","token":"58.1\/I\/3\/9.1\/58.1-398","metadata":false},{"id":74602,"structure_id":15666,"section_number":"58.1-399","catch_line":"Reporting and payment requirements for a partnership subject to a final federal adjustment","url":"\/58.1-399\/","token":"58.1\/I\/3\/9.1\/58.1-399","metadata":false},{"id":79092,"structure_id":15666,"section_number":"58.1-399.1","catch_line":"Elective payment by a partnership","url":"\/58.1-399.1\/","token":"58.1\/I\/3\/9.1\/58.1-399.1","metadata":false},{"id":77477,"structure_id":15666,"section_number":"58.1-399.2","catch_line":"Tiered partners","url":"\/58.1-399.2\/","token":"58.1\/I\/3\/9.1\/58.1-399.2","metadata":false},{"id":68782,"structure_id":15666,"section_number":"58.1-399.3","catch_line":"Alternative reporting and payment method","url":"\/58.1-399.3\/","token":"58.1\/I\/3\/9.1\/58.1-399.3","metadata":false},{"id":59939,"structure_id":15666,"section_number":"58.1-399.4","catch_line":"Effect of election","url":"\/58.1-399.4\/","token":"58.1\/I\/3\/9.1\/58.1-399.4","metadata":false},{"id":87004,"structure_id":15666,"section_number":"58.1-399.5","catch_line":"Failure to pay","url":"\/58.1-399.5\/","token":"58.1\/I\/3\/9.1\/58.1-399.5","metadata":false},{"id":60112,"structure_id":15666,"section_number":"58.1-399.6","catch_line":"De minimis exception","url":"\/58.1-399.6\/","token":"58.1\/I\/3\/9.1\/58.1-399.6","metadata":false},{"id":72733,"structure_id":15666,"section_number":"58.1-399.7","catch_line":"Administration","url":"\/58.1-399.7\/","token":"58.1\/I\/3\/9.1\/58.1-399.7","metadata":false}],"previous_section":{"id":65681,"structure_id":15666,"section_number":"58.1-397","catch_line":"Reporting requirement; 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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":67971,"section_number":"58.1-396","catch_line":"Definitions","order_by":null,"url":"\/58.1-396\/"}],"refers_to":[{"id":82892,"section_number":"58.1-1800","catch_line":"Local treasurer to receive state taxes; list of delinquent taxes","order_by":null,"url":"\/58.1-1800\/"}],"permalink":{"id":254507,"object_type":"law","relational_id":64151,"identifier":"58.1-398","token":"58.1\/I\/3\/9.1\/58.1-398","url":"\/58.1-398\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-398\/","token":"58.1\/I\/3\/9.1\/58.1-398","dublin_core":{"Title":"State partnership representative","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-398","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> With respect to an action required or permitted to be taken under this article, and with respect to any administrative or judicial appeal<\/span> of such action pursuant to Chapter 18 (§ 58.1-1800<\/a> et seq.), the state partnership representative<\/span>, as identified pursuant to the provisions of subsection B, shall have the sole authority to act on behalf of a partnership. The actions of the state partnership representative<\/span> shall be binding on the direct partners<\/span> and indirect partners<\/span> of the partnership. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The state partnership representative<\/span> for a reviewed year<\/span> is the partnership’s federal partnership representative<\/span> unless the partnership designates in writing another person as its state partnership representative<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The Department<\/span> shall establish reasonable qualifications and procedures for designating a person, other than a federal partnership representative<\/span>, to be the state partnership representative<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSTATE PARTNERSHIP REPRESENTATIVE (\u00a7 58.1-398)\n\nA. With respect to an action required or permitted to be taken under this\narticle, and with respect to any administrative or judicial appeal of such\naction pursuant to Chapter 18 (§ 58.1-1800 et seq.), the state partnership\nrepresentative, as identified pursuant to the provisions of subsection B, shall\nhave the sole authority to act on behalf of a partnership. The actions of the\nstate partnership representative shall be binding on the direct partners and\nindirect partners of the partnership.\n\nB. The state partnership representative for a reviewed year is the\npartnership’s federal partnership representative unless the partnership\ndesignates in writing another person as its state partnership representative.\n\nC. The Department shall establish reasonable qualifications and procedures for\ndesignating a person, other than a federal partnership representative, to be the\nstate partnership representative.\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}}