                                 CODE OF VIRGINIA

RESIDENCY FOR PORTION OF TAX YEAR (§ 58.1-303)

A. Any person who, during the taxable year, becomes a resident of Virginia,
whether domiciliary or actual, for purposes of income taxation, by moving to the
Commonwealth from without during such taxable year, shall be taxable as a
resident for only that portion of the taxable year during which he was a
resident of the Commonwealth and his personal exemptions shall be reduced to an
amount which bears the same ratio to the full exemptions as the number of days
during which he was a resident of the Commonwealth bears to 365 days. No person
to whom the preceding sentence applies shall be entitled to any credit on his
income tax payable to Virginia for any income tax paid to the state or other
jurisdiction of his former domicile or actual residence for that part of the
taxable year during which he was a domiciliary or actual resident of such other
state or jurisdiction, notwithstanding the provisions of &#xA7; 58.1-332.

B. Any person who, on or before the last day of the taxable year, changes his
place of abode to a place without the Commonwealth with the bona fide intention
of continuing actually to abide permanently without Virginia shall be taxable as
a resident for only that portion of the taxable year during which he was a
resident of Virginia and his personal exemptions shall be reduced to an amount
which bears the same ratio to the full exemptions as the number of days during
which he was a resident of this Commonwealth bears to 365 days. The fact that a
person who has changed his place of abode, within six months from so doing
abides again in the Commonwealth, shall be prima facie evidence that he did not
intend permanently to have his place of abode without Virginia. The fact that a
person has removed his abode to a place without the Commonwealth is not
conclusive evidence of a change of domicile.

C. Any person who is taxable as a resident of the Commonwealth for only a
portion of a taxable year because he moved to this Commonwealth from without
Virginia during the taxable year as set out in subsection A, or because he
changed his place of abode during the taxable year to a place without Virginia
as set out in subsection B, and who, as a nonresident of Virginia for any other
part of the taxable year derived income from any property owned or from any
business, trade, profession or occupation carried on in Virginia shall be
taxable as a nonresident with respect to such income as provided in &#xA7;
58.1-325.

HISTORY: Code 1950, § 58-151.02; 1971, Ex. Sess., c. 171; 1972, cc. 310, 827;
1979, c. 404; 1984, c. 675.