Article 1 General Provisions
This article is comprised of the following sections:
- §58.1-300 Incomes not subject to local taxation
- §58.1-301 (Applicable to taxable years beginning on and after January 1, 2023) Conformity to Internal Revenue Code
- §58.1-302 Definitions
- §58.1-303 Residency for portion of tax year
- §58.1-304 Reserved
- §58.1-305 Duties of commissioner of the revenue relating to income tax
- §58.1-306 Filing of individual, estate or trust income tax returns with the Department
- §58.1-307 Disposition of returns; handling of state income tax payments; audit
- §58.1-308 Assessment and payment of deficiency; fraud; penalties
- §58.1-309 Refund of overpayment
- §58.1-310 Examination of federal returns
- §58.1-311 Report of change in federal taxable income
- §58.1-311.1 Report of change in taxes paid to other states
- §58.1-311.2 Final determination date
- §58.1-312 Limitations on assessment
- §58.1-313 Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of lien
- §58.1-314 Lien of jeopardy assessment; notice of lien
- §58.1-315 Transitional modifications to Virginia taxable income
- §58.1-316 Information reporting on rental payments to nonresident payees; penalties
- §58.1-317 Filing of estimated tax by nonresidents upon the sale of real property; penalties
- §58.1-318 Investments eligible for tax credits
- §58.1-319 Unclaimed tax credits; report