                                 CODE OF VIRGINIA

NONRESIDENT OWNERS (§ 58.1-395)

Pass-through entities may make written application to the Tax Commissioner for
permission to file a statement of combined pass-through entity income
attributable to nonresident owners and thereby relieve nonresident owners from
filing individual nonresident returns. The application must state the reasons
for seeking such permission. The Tax Commissioner, in his sole discretion, may,
for good cause, grant permission to file a combined nonresident return upon such
terms as he may determine.

HISTORY: 2004, Sp. Sess. I, c. 3.