Virginia Code — 58.1
Browse 1,813 sections in division 58.1 of the Virginia code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 58.1-1. Definitions
- § 58.1-2. Reciprocal agreements with other states for collection of taxes
- § 58.1-3. Secrecy of information; penalties
- § 58.1-3.1. Availability of information necessary to audit local tax returns and other such privileged or confidential tax information
- § 58.1-3.2. Attorney General's and Tax Commissioner's authority to request and share information
- § 58.1-3.3. Deemed consent to disclosure
- § 58.1-3.4. Tax Commissioner's authority to request and share information regarding employer worker reclassification
- § 58.1-4. Person preparing tax return for another not to disclose information without consent
- § 58.1-5. Persons, etc., engaged in more than one business
- § 58.1-6. Priority of taxes, etc., in distributions
- § 58.1-7. Same; liability of recipient of improper corporate distribution
- § 58.1-8. Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday
- § 58.1-9. Filing of tax returns or payment of taxes by mail or otherwise; penalty
- § 58.1-10. Collection of taxes accrued prior to repeal
- § 58.1-11. Oaths or affirmations unnecessary on returns; misdemeanor to make false return
- § 58.1-12. Payment of tax by bad check
- § 58.1-13. State taxes to be paid into the general fund
- § 58.1-13.1. Repealed
- § 58.1-14. Out-of-state tax collections
- § 58.1-15. Rate of interest
- § 58.1-16. Overcollection of tax
- § 58.1-17. Donations to the general fund
- § 58.1-20. Repealed
- § 58.1-21. No decree for distribution until taxes paid or provided for
- § 58.1-22. Accounts not to be settled until taxes paid or provided for
- § 58.1-23. Inquiries required of fiduciaries
- § 58.1-24. Fiduciary to be reimbursed out of estate
- § 58.1-100. Property subject to state taxation only
- § 58.1-101. Waiver of time limitation on assessment of taxes
- § 58.1-102. Retention of records by taxpayer
- § 58.1-103. Inspection of records and documents by the Department
- § 58.1-104. Period of limitations
- § 58.1-105. Offers in compromise; Department may accept; authority and duty of Tax Commissioner
- § 58.1-105.1. Certified mail; subsequent mail or notices may be sent by regular mail
- § 58.1-106. Tax Commissioner authorized to make reproductions of tax documents
- § 58.1-107. Destruction of original documents so reproduced; destruction of other returns, reports, etc
- § 58.1-108. Admissibility of reproductions of documents in evidence
- § 58.1-109. Compliance with subpoena, etc., requiring production of confidential returns
- § 58.1-110. Effect of Tax Commissioner's affidavit as evidence
- § 58.1-111. Taxpayer refusing to file return; estimated tax
- § 58.1-112. Return filing frequency; waiver of penalties
- § 58.1-113. Nonprofit hospitals to provide returns and information to the Department
- § 58.1-200. Tax Commissioner
- § 58.1-201. Oath and bond
- § 58.1-202. General powers and duties of Tax Commissioner
- § 58.1-202.1. Payment of taxes by electronic funds transfer
- § 58.1-202.2. Public-private partnerships; Public Private Partnership Oversight Committee
- § 58.1-202.3. Fillable tax forms
- § 58.1-203. Regulations and rulings
- § 58.1-204. Publication of rulings, decisions, orders and regulations
- § 58.1-205. Effect of regulations, rulings, etc., and administrative interpretations
- § 58.1-206. Continuing education program for assessing officers and boards of equalization
- § 58.1-207. Collection and publication of property tax data
- § 58.1-208. Classifications of real property
- § 58.1-209. Disclosure of social security account numbers
- § 58.1-210. Publication showing rates of local levies
- § 58.1-210.1. Publication of local transient occupancy taxes
- § 58.1-211. Department to advise Comptroller of amounts to be charged state collecting officers
- § 58.1-212. Office of Tax Commissioner; sessions and investigations elsewhere
- § 58.1-213. Assistants and clerks
- § 58.1-214. Promulgation and distribution of tax forms
- § 58.1-215. Charge for sale of publications
- § 58.1-216. Writs, notices, processes, and orders
- § 58.1-217. Form of writs, processes and orders; how served
- § 58.1-218. Fees and mileage of witnesses
- § 58.1-219. Examination of books and records of taxpayers
- § 58.1-220. Waiver of time limitation on assessment of omitted or additional state taxes
- § 58.1-300. Incomes not subject to local taxation
- § 58.1-301. (Applicable to taxable years beginning on or after January 1, 2022, but before January 1, 2023) Conformity to Internal Revenue Code
- § 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
- § 58.1-320. Imposition of tax
- § 58.1-321. Exemptions and exclusions
- § 58.1-322. Virginia taxable income of residents
- § 58.1-322.01. Virginia taxable income; additions
- § 58.1-322.02. Virginia taxable income; subtractions
- § 58.1-322.03. Virginia taxable income; deductions
- § 58.1-322.04. Virginia taxable income; additional modifications
- § 58.1-322.1. Expired
- § 58.1-322.2. Expired
- § 58.1-323. Repealed
- § 58.1-323.1. Repealed
- § 58.1-324. Married individuals
- § 58.1-325. Virginia taxable income of nonresident individuals, partners, beneficiaries and certain shareholders
- § 58.1-326. Married individuals when one nonresident
- § 58.1-330. Repealed
- § 58.1-331. Repealed
- § 58.1-332. Credits for taxes paid other states
- § 58.1-332.1. Credit for taxes paid to a foreign country on retirement income
- § 58.1-332.2. (Applicable for taxable years beginning on or after January 1, 2007) Definition of income tax
- § 58.1-333. Repealed
- § 58.1-334. Tax credit for purchase of conservation tillage equipment
- § 58.1-335. Repealed
- § 58.1-336. Repealed
- § 58.1-337. Tax credit for purchase of conservation tillage and precision agriculture equipment
- § 58.1-338. Expired
- § 58.1-339. Repealed
- § 58.1-339.1. Repealed
- § 58.1-339.2. Historic rehabilitation tax credit
- § 58.1-339.3. Agricultural best management practices tax credit
- § 58.1-339.4. Qualified equity and subordinated debt investments tax credit
- § 58.1-339.5. Repealed
- § 58.1-339.6. Political candidate contribution tax credit
- § 58.1-339.7. Livable Home Tax Credit
- § 58.1-339.8. Income tax credit for low-income taxpayers
- § 58.1-339.9. Repealed
- § 58.1-339.10. Riparian forest buffer protection for waterways tax credit
- § 58.1-339.11. Repealed
- § 58.1-339.12. Farm wineries and vineyards tax credit
- § 58.1-339.13. Reforestation and afforestation tax credit
- § 58.1-339.14. Firearm safety device tax credit
- § 58.1-340. Accounting
- § 58.1-341. Returns of individuals
- § 58.1-341.1. Returns of individuals; required information
- § 58.1-341.2. Returns of individuals; notification of tax return data breach
- § 58.1-342. Special cases in which nonresident need not file Virginia return
- § 58.1-343. Place of filing
- § 58.1-344. Extension of time for filing returns
- § 58.1-344.1. Postponement of time for performing certain acts
- § 58.1-344.2. Voluntary contributions; cost of administration
- § 58.1-344.3. Voluntary contributions of refunds requirements
- § 58.1-344.4. Voluntary contributions of refunds into Commonwealth Savers Plan accounts
- § 58.1-345. Repealed
- § 58.1-346.1. Expired
- § 58.1-346.1:1. Repealed
- § 58.1-346.2. Expired
- § 58.1-346.2:1. Repealed
- § 58.1-346.3. Expired
- § 58.1-346.3:1. Repealed
- § 58.1-346.4. Expired
- § 58.1-346.4:1. Repealed
- § 58.1-347. Penalty for failure to file income tax returns in time
- § 58.1-348. Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation
- § 58.1-348.1. Fraudulent assistance; penalty
- § 58.1-348.2. Authority to enjoin income tax return preparers
- § 58.1-348.3. Requirement that income tax return preparers use identification numbers
- § 58.1-348.4. Failure to provide identification number; civil penalty
- § 58.1-349. Information returns prima facie evidence
- § 58.1-350. Procuring returns from delinquent individuals or fiduciaries
- § 58.1-351. When, where and how individual income taxes payable and collectible
- § 58.1-352. Memorandum assessments
- § 58.1-353. Duties of county and city treasurer in collecting tax
- § 58.1-354. Separate individual income assessment sheets or forms; how kept
- § 58.1-355. Income taxes of members of armed services on death
- § 58.1-356. Reporting of payments by third-party settlement organizations
- § 58.1-360. Imposition of tax
- § 58.1-361. Virginia taxable income of a resident estate or trust
- § 58.1-362. Virginia taxable income of a nonresident estate or trust
- § 58.1-363. Share of a nonresident estate, trust, or beneficiary in income from Virginia sources
- § 58.1-370. Credit to trust beneficiary receiving accumulation distribution
- § 58.1-371. Credits for taxes paid other states
- § 58.1-380. Accounting
- § 58.1-381. Returns of estates and trusts
- § 58.1-382. Place of filing
- § 58.1-383. Extension of time for filing returns
- § 58.1-390. Repealed
- § 58.1-390.3. Elective income tax on pass-through entities
- § 58.1-390.1. Definitions
- § 58.1-390.2. Taxation of pass-through entities
- § 58.1-391. Virginia taxable income of owners of a pass-through entity
- § 58.1-392. Reports by pass-through entities
- § 58.1-393. Repealed
- § 58.1-393.1. Extension of time for filing return by pass-through entity
- § 58.1-394. Repealed
- § 58.1-394.1. Failure of pass-through entity to make a return
- § 58.1-394.2. Fraudulent returns, etc., of pass-through entities; penalty
- § 58.1-394.3. Pass-through entity items
- § 58.1-395. Nonresident owners
- § 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
- § 58.1-400. Imposition of tax
- § 58.1-400.1. Minimum tax on telecommunications companies
- § 58.1-400.2. Taxation of electric suppliers, pipeline distribution companies, gas utilities, and gas suppliers
- § 58.1-400.3. Minimum tax on certain electric suppliers
- § 58.1-400.4. Minimum tax on home service contract providers
- § 58.1-401. Exemptions and exclusions
- § 58.1-402. Virginia taxable income
- § 58.1-403. Additional modifications to determine Virginia taxable income for certain corporations
- § 58.1-404. Reserved
- § 58.1-405. Corporations transacting or conducting entire business within this Commonwealth
- § 58.1-405.1. Eligibility of companies for apportionment modification; certification by the Virginia Economic Development Partnership Authority
- § 58.1-406. Allocation and apportionment of income
- § 58.1-407. How dividends allocated
- § 58.1-408. What income apportioned and how
- § 58.1-409. Property factor
- § 58.1-410. Valuation of property owned or rented
- § 58.1-411. Average value of property
- § 58.1-412. Payroll factor
- § 58.1-413. When compensation deemed paid or accrued in this Commonwealth
- § 58.1-414. Sales factor
- § 58.1-415. When sales of tangible personal property deemed in the Commonwealth
- § 58.1-416. (Contingent expiration date — See Editor's note) When certain other sales deemed in the Commonwealth
- § 58.1-416. (Contingent effective date — See Editor's note) When certain other sales deemed in the Commonwealth
- § 58.1-417. Motor carriers; apportionment
- § 58.1-418. Financial corporations; apportionment
- § 58.1-419. Construction corporations; apportionment
- § 58.1-420. Railway companies; apportionment
- § 58.1-421. Alternative method of allocation
- § 58.1-422. Manufacturing companies; apportionment
- § 58.1-422.1. Retail companies; apportionment
- § 58.1-422.2. Apportionment; taxpayers with enterprise data center operations
- § 58.1-422.3. Debt buyers; apportionment
- § 58.1-422.4. Property information and analytics firms
- § 58.1-422.5. (Contingent effective date — See Editor's note) Internet root infrastructure providers
- § 58.1-423. Income tax paid by commercial spaceflight entities
- § 58.1-430. Repealed
- § 58.1-431. Repealed
- § 58.1-432. Tax credit for purchase of conservation tillage equipment
- § 58.1-433. Expired
- § 58.1-433.1. Virginia Coal Employment and Production Incentive Tax Credit
- § 58.1-434. Repealed
- § 58.1-436. Tax credit for purchase of conservation tillage and precision agricultural application equipment
- § 58.1-437. Repealed
- § 58.1-438. Not effective
- § 58.1-438.1. Tax credit for vehicle emissions testing equipment, clean-fuel vehicles and certain refueling property
- § 58.1-439. Major business facility job tax credit
- § 58.1-439.1. Repealed
- § 58.1-439.2. Coalfield employment enhancement tax credit
- § 58.1-439.3. Repealed
- § 58.1-439.4. Day-care facility investment tax credit
- § 58.1-439.5. Agricultural best management practices tax credit
- § 58.1-439.6. Worker retraining tax credit
- § 58.1-439.6:1. Worker training tax credit
- § 58.1-439.7. Tax credit for purchase of machinery and equipment used for advanced recycling and processing recyclable materials
- § 58.1-439.8. Repealed
- § 58.1-439.9. Tax credit for certain employers hiring recipients of Temporary Assistance for Needy Families
- § 58.1-439.10. Tax credit for purchase of waste motor oil burning equipment
- § 58.1-439.11. Repealed
- § 58.1-439.12. Riparian forest buffer protection for waterways tax credit
- § 58.1-439.12:01. Credit for cigarettes manufactured and exported
- § 58.1-439.12:02. Biodiesel and green diesel fuels producers tax credit
- § 58.1-439.12:03. Motion picture production tax credit
- § 58.1-439.12:04. Tax credit for participating landlords
- § 58.1-439.12:05. Green and alternative energy job creation tax credit
- § 58.1-439.12:06. International trade facility tax credit
- § 58.1-439.12:07. Telework expenses tax credit
- § 58.1-439.12:08. Research and development expenses tax credit
- § 58.1-439.12:09. Barge and rail usage tax credit
- § 58.1-439.12:10. Virginia port volume increase tax credit
- § 58.1-439.12:11. Major research and development expenses tax credit
- § 58.1-439.12:12. Food donation tax credit
- § 58.1-439.13. Repealed
- § 58.1-439.17. Grants in lieu of or in addition to tax credits
- § 58.1-439.18. Definitions
- § 58.1-439.19. Public policy; business firms; donations
- § 58.1-439.20. Proposals to the State Board of Social Services; regulations; tax credits authorized
- § 58.1-439.20:1. Proposals to the Department of Education; guidelines; tax credits authorized
- § 58.1-439.20:2. Expiration
- § 58.1-439.21. Tax credit; amount; limitation; carry over
- § 58.1-439.22. Donations of professional services
- § 58.1-439.23. Donations of contracting services
- § 58.1-439.24. Donations by individuals
- § 58.1-439.25. (Applicable to taxable years beginning on and after January 1, 2019, but before January 1, 2028) Definitions
- § 58.1-439.25. (Applicable to taxable years beginning January 1, 2028) Definitions
- § 58.1-439.26. Tax credit for donations to certain scholarship foundations
- § 58.1-439.27. Scholarship foundation eligibility and requirements; list of foundations receiving donations
- § 58.1-439.28. (Applicable to taxable years beginning on and after January 1, 2019, but before January 1, 2028) Guidelines for scholarship foundations
- § 58.1-439.28. (Applicable to taxable years beginning on and after January 1, 2028) Guidelines for scholarship foundations
- § 58.1-439.29. Definitions
- § 58.1-439.30. Virginia housing opportunity tax credit
- § 58.1-440. Accounting
- § 58.1-440.1. Accounting-deferred taxes
- § 58.1-441. Reports by corporations
- § 58.1-442. Separate, combined, or consolidated returns of affiliated corporations
- § 58.1-443. Prohibition of worldwide consolidation or combination
- § 58.1-444. Several liability of affiliated corporations
- § 58.1-445. Consolidation of accounts
- § 58.1-445.1. Repealed
- § 58.1-446. Price manipulation; intercorporate transactions; parent corporations and subsidiaries
- § 58.1-447. Execution of returns of corporations
- § 58.1-448. Forms to be furnished
- § 58.1-449. Supplemental reports