{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-399.6.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-399.6.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-399.6.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-399.6.html"}],"law_id":60112,"edition_id":1,"section_id":60112,"structure_id":15666,"section_number":"58.1-399.6","catch_line":"De minimis exception","history":"2020, c. 1030.","full_text":"The Department may establish a de minimis tax liability amount. If a partner or partnership has a tax liability less than such amount, the Department may exempt such partner or partnership from the reporting and payment requirements of this article.","order_by":null,"text":{"0":{"id":219972,"text":"The Department may establish a de minimis tax liability amount. If a partner or partnership has a tax liability less than such amount, the Department may exempt such partner or partnership from the reporting and payment requirements of this article.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-399.6\/","history_text":"<p>This law was first created in 2020. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?201+ful+CHAP1030\">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":false,"refers_to":false,"permalink":{"id":254535,"object_type":"law","relational_id":60112,"identifier":"58.1-399.6","token":"58.1\/I\/3\/9.1\/58.1-399.6","url":"\/58.1-399.6\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-399.6\/","token":"58.1\/I\/3\/9.1\/58.1-399.6","dublin_core":{"Title":"De minimis exception","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-399.6","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The <span class=\"dictionary\">Department<\/span> may establish a de minimis tax liability amount. If a <span class=\"dictionary\">partner<\/span> or <span class=\"dictionary\">partnership<\/span> has a tax liability less than such amount, the <span class=\"dictionary\">Department<\/span> may exempt such <span class=\"dictionary\">partner<\/span> or <span class=\"dictionary\">partnership<\/span> from the reporting and payment requirements of this article.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDE MINIMIS EXCEPTION (\u00a7 58.1-399.6)\n\nThe Department may establish a de minimis tax liability amount. If a partner or\npartnership has a tax liability less than such amount, the Department may exempt\nsuch partner or partnership from the reporting and payment requirements of this\narticle.\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}}