Article 9.1 Reporting Adjustments to Federal Taxable Income from Federal Partnership Audits

This article is comprised of the following sections:
  • §58.1-396 Definitions
  • §58.1-397 Reporting requirement; administrative adjustment requests
  • §58.1-398 State partnership representative
  • §58.1-399 Reporting and payment requirements for a partnership subject to a final federal adjustment
  • §58.1-399.1 Elective payment by a partnership
  • §58.1-399.2 Tiered partners
  • §58.1-399.3 Alternative reporting and payment method
  • §58.1-399.4 Effect of election
  • §58.1-399.5 Failure to pay
  • §58.1-399.6 De minimis exception
  • §58.1-399.7 Administration