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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>64151</law_id><section_number>58.1-398</section_number><catch_line>State partnership representative</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-396</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="3">Income Tax</unit><unit label="article" level="4" order_by="1" identifier="9.1">Reporting Adjustments to Federal Taxable Income from Federal Partnership Audits</unit></structure><text>
						<section id="A"><p><span class="prefix-number">A.</span> With respect to an action required or permitted to be taken under this article, and with respect to any administrative or judicial <span class="dictionary">appeal</span> of such action pursuant to Chapter 18 (&#xA7; <a class="law" title="Local treasurer to receive state taxes; list of delinquent taxes" href="/58.1-1800/">58.1-1800</a> et seq.), the <span class="dictionary">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 <span class="dictionary">state partnership representative</span> shall be binding on the direct <span class="dictionary">partners</span> and indirect <span class="dictionary">partners</span> of the partnership. <a id="paragraph-233553" class="section-permalink" href="https://vacode.org/58.1-398/#A"><i class="fa fa-link"/></a></p></section>
						<section id="B"><p><span class="prefix-number">B.</span> The <span class="dictionary">state partnership representative</span> for a <span class="dictionary">reviewed year</span> is the partnership&#x2019;s <span class="dictionary">federal partnership representative</span> unless the partnership designates in writing another person as its <span class="dictionary">state partnership representative</span>. <a id="paragraph-233554" class="section-permalink" href="https://vacode.org/58.1-398/#B"><i class="fa fa-link"/></a></p></section>
						<section id="C"><p><span class="prefix-number">C.</span> The <span class="dictionary">Department</span> shall establish reasonable qualifications and procedures for designating a person, other than a <span class="dictionary">federal partnership representative</span>, to be the <span class="dictionary">state partnership representative</span>. <a id="paragraph-233555" class="section-permalink" href="https://vacode.org/58.1-398/#C"><i class="fa fa-link"/></a></p></section></text><history>2020, c. 1030.</history><metadata></metadata></law>
