{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-486.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-486.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-486.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-486.1.html"}],"law_id":59667,"edition_id":1,"section_id":59667,"structure_id":15346,"section_number":"58.1-486.1","catch_line":"Definitions","history":"2007, c. 796.","full_text":"“Owner” means the same as that term is defined in \u00a7 58.1-390.1.\n\t\t“Pass-through entity” means the same as that term is defined in \u00a7 58.1-390.1.\n\t\t“Taxable year” when used in regard to pass-through entities means the taxable year of the pass-through entity for federal income tax purposes. If a pass-through entity does not have a taxable year for federal tax purposes, its tax year for purposes of this article shall be the calendar year.","order_by":null,"text":{"0":{"id":218522,"text":"“Owner” means the same as that term is defined in \u00a7 58.1-390.1.\n\t\t“Pass-through entity” means the same as that term is defined in \u00a7 58.1-390.1.\n\t\t“Taxable year” when used in regard to pass-through entities means the taxable year of the pass-through entity for federal income tax purposes. If a pass-through entity does not have a taxable year for federal tax purposes, its tax year for purposes of this article shall be the calendar year.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15346,"edition_id":1,"name":"Withholding by Pass-Through Entities","identifier":"16.1","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:54:06","date_modified":"2026-06-26 03:54:06","permalink":{"id":253911,"object_type":"structure","relational_id":15346,"identifier":"16.1","token":"58.1\/I\/3\/16.1","url":"\/58.1\/I\/3\/16.1\/","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":59667,"structure_id":15346,"section_number":"58.1-486.1","catch_line":"Definitions","url":"\/58.1-486.1\/","token":"58.1\/I\/3\/16.1\/58.1-486.1","metadata":false},{"id":71204,"structure_id":15346,"section_number":"58.1-486.2","catch_line":"Withholding tax on Virginia source income of nonresident owners","url":"\/58.1-486.2\/","token":"58.1\/I\/3\/16.1\/58.1-486.2","metadata":false},{"id":58398,"structure_id":15346,"section_number":"58.1-486.3","catch_line":"Penalty","url":"\/58.1-486.3\/","token":"58.1\/I\/3\/16.1\/58.1-486.3","metadata":false}],"next_section":{"id":71204,"structure_id":15346,"section_number":"58.1-486.2","catch_line":"Withholding tax on Virginia source income of nonresident owners","url":"\/58.1-486.2\/","token":"58.1\/I\/3\/16.1\/58.1-486.2","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-486.1\/","history_text":"

This law was first created in 2007. The record of its establishment is cataloged in chapter 796<\/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":[{"id":59823,"section_number":"58.1-390.1","catch_line":"Definitions","order_by":null,"url":"\/58.1-390.1\/"}],"permalink":{"id":253913,"object_type":"law","relational_id":59667,"identifier":"58.1-486.1","token":"58.1\/I\/3\/16.1\/58.1-486.1","url":"\/58.1-486.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-486.1\/","token":"58.1\/I\/3\/16.1\/58.1-486.1","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-486.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

“Owner” means the same as that term is defined in \u00a7 58.1-390.1<\/a>.\n\t\t“Pass-through entity<\/span>” means the same as that term is defined in \u00a7 58.1-390.1<\/a>.\n\t\t“Taxable year<\/span>” when used in regard to pass-through entities means the taxable year<\/span> of the pass-through entity<\/span> for federal income tax purposes. If a pass-through entity<\/span> does not have a taxable year<\/span> for federal tax purposes, its tax year for purposes of this article shall be the calendar year.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-486.1)\n\n“Owner” means the same as that term is defined in \u00a7 58.1-390.1.\n\t\t“Pass-through entity” means the same as that term is defined in \u00a7\n58.1-390.1.\n\t\t“Taxable year” when used in regard to pass-through entities means\nthe taxable year of the pass-through entity for federal income tax purposes. If\na pass-through entity does not have a taxable year for federal tax purposes, its\ntax year for purposes of this article shall be the calendar year.\n\nHISTORY: 2007, c. 796.","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}}