There is a newer version of the Code of Virginia
2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 3 Income Tax (58.1-300 thru 58.1-549)
- 58.1-300 Incomes not subject to local taxation
- 58.1-301 Conformity to Internal Revenue Code
- 58.1-302 Definitions
- 58.1-303 Residency for portion of tax year
- 58.1-304 Description unavailable
- 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.
- 58.1-312 Limitations on assessment
- 58.1-313 Immediate assessment where collection jeopardized by delay; notice of assessment; termination of ta...
- 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
- 58.1-320 Imposition of tax
- 58.1-321 Exemptions and exclusions
- 58.1-322 Virginia taxable income of residents
- 58.1-322.1 Description unavailable
- 58.1-322.2 Description unavailable
- 58.1-323 Description unavailable
- 58.1-323.1 , 58.1-323.2
- 58.1-324 Husband and wife
- 58.1-325 Virginia taxable income of nonresident individuals, partners, beneficiaries and certain shareholder...
- 58.1-326 Husband and wife when one nonresident
- 58.1-330 Description unavailable
- 58.1-331 Description unavailable
- 58.1-332 Credits for taxes paid other states
- 58.1-332.1 Credit for taxes paid to a foreign country on retirement income
- 58.1-333 Description unavailable
- 58.1-334 Tax credit for purchase of conservation tillage equipment
- 58.1-335 Description unavailable
- 58.1-336 Description unavailable
- 58.1-337 Tax credit for purchase of advanced technology pesticide and fertilizer application equipmen...
- 58.1-338 Description unavailable
- 58.1-339 Description unavailable
- 58.1-339.1 Description unavailable
- 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 Description unavailable
- 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 Rent reductions tax credit
- 58.1-339.10 Riparian forest buffer protection for waterways tax credit
- 58.1-339.11 Long-term care insurance tax credit
- 58.1-339.12 Farm wineries and vineyards tax credit.
- 58.1-340 Accounting
- 58.1-341 Returns of individuals
- 58.1-341.1 Returns of individuals; voter registration information
- 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
- 58.1-345 through 58.1-346
- 58.1-346.1 Description unavailable
- 58.1-346.1:1 Description unavailable
- 58.1-346.2 Description unavailable
- 58.1-346.2:1 Description unavailable
- 58.1-346.3 Description unavailable
- 58.1-346.3:1 Description unavailable
- 58.1-346.4 Description unavailable
- 58.1-346.4:1 through 58.1-346.24
- 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 ...
- 58.1-348.1 Fraudulent assistance; penalty
- 58.1-348.2 Authority to enjoin income tax return preparers
- 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
- 58.1-360 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 Description unavailable
- 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 Description unavailable
- 58.1-393.1 Extension of time for filing return by pass-through entity
- 58.1-394 Description unavailable
- 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
- 58.1-400 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 supplier...
- 58.1-400.3 Minimum tax on certain electric suppliers
- 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 Description unavailable
- 58.1-405 Corporations transacting or conducting entire business within this Commonwealth
- 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 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.
- 58.1-423 Income tax paid by commercial spaceflight entities.
- 58.1-430 Description unavailable
- 58.1-431 Description unavailable
- 58.1-432 Tax credit for purchase of conservation tillage equipment
- 58.1-433 Description unavailable
- 58.1-433.1 Virginia Coal Employment and Production Incentive Tax Credit
- 58.1-434 Telecommunications income tax credit
- 58.1-435 Low-income housing credit
- 58.1-436 Tax credit for purchase of advanced technology pesticide and fertilizer application equipmen...
- 58.1-437 Description unavailable
- 58.1-438 Description unavailable
- 58.1-438.1 Tax credit for vehicle emissions testing equipment, clean-fuel vehicles and certain refueling prope...
- 58.1-439 Major business facility job tax credit
- 58.1-439.1 Clean fuel vehicle and advanced cellulosic biofuels job creation tax credit
- 58.1-439.2 Coalfield employment enhancement tax credit
- 58.1-439.3 Description unavailable
- 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
- 58.1-439.7 Tax credit for purchase of machinery and equipment for processing recyclable materials
- 58.1-439.8 Description unavailable
- 58.1-439.9 Tax credit for certain employers hiring recipients of Temporary Assistance for Needy Familie...
- 58.1-439.10 Tax credit for purchase of waste motor oil burning equipment
- 58.1-439.11 Employees with disabilities tax credit
- 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 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 (Effective for taxable years beginning on and after January 1, 2011, but before January 1, 2016 - ...
- 58.1-439.13 Tax credit for investing in technology industries in tobacco-dependent localities
- 58.1-439.14 Tax credit for research and development activity occurring in tobacco-dependent localitie...
- 58.1-439.15 Technology Initiative in Tobacco-Dependent Localities Fund
- 58.1-439.15:01 Tax incentives for use of domestic tobacco.
- 58.1-439.16 Tax Commissioner to promulgate regulations
- 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; regulations; tax credits authorized; amount for programs
- 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
- 58.1-440 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 Description unavailable
- 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
- 58.1-450 Failure of corporation to make report or return
- 58.1-451 Fraudulent returns, etc., of corporations; penalty
- 58.1-452 Fraudulent returns; criminal liability; penalty
- 58.1-453 Extension of time for filing returns by corporations
- 58.1-454 Department may estimate corporation's tax when no return filed
- 58.1-455 Time of payment of corporation income taxes; penalty and interest for nonpayment
- 58.1-460 Definitions
- 58.1-461 Requirement of withholding
- 58.1-462 Withholding tables
- 58.1-463 Other methods of withholding
- 58.1-464 Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on ...
- 58.1-465 Overlapping pay periods, and payment by agent or fiduciary
- 58.1-466 Additional withholding
- 58.1-467 Failure of employer to withhold tax; payment by recipient of wages
- 58.1-468 Failure of employer to pay over tax withheld
- 58.1-469 Included and excluded wages
- 58.1-470 Withholding exemption certificates
- 58.1-471 Fraudulent withholding exemption certificate or failure to supply information
- 58.1-472 Employer's returns and payments of withheld taxes
- 58.1-473 Jeopardy assessments
- 58.1-474 Liability of employer for failure to withhold
- 58.1-475 Penalty for failure to withhold
- 58.1-476 Continuation of employer liability until notice
- 58.1-477 Extensions
- 58.1-478 Withholding tax statements for employees; employers must file annual returns with Tax Commissione...
- 58.1-478.1 Information furnished to the Department of Taxation.
- 58.1-479 Refund to employer; time limitation; procedure
- 58.1-480 Withheld amounts credited to individual taxpayer; withholding statement to be filed with retur...
- 58.1-481 Withheld taxes not deductible in computing taxable income
- 58.1-482 Certain nonresidents; reciprocity with other states
- 58.1-483 Withholding state income taxes of federal employees by federal agencies
- 58.1-484 Liability of employer for payment of tax required to be withheld
- 58.1-485 Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with ...
- 58.1-485.1 False claims of employment status; penalty.
- 58.1-486 Bad checks
- 58.1-486.1 Definitions.
- 58.1-486.2 Withholding tax on Virginia source income of nonresident owners
- 58.1-486.3 Penalty.
- 58.1-490 Declarations of estimated tax
- 58.1-491 Payments of estimated tax
- 58.1-491.1 Payments estimated by certain members of the armed services
- 58.1-492 Failure by individual, trust or estate to pay estimated tax
- 58.1-493 Declarations of estimated tax to be filed with commissioner of revenue of county or city
- 58.1-494 Sheets or forms for recording declarations of estimated tax; recording
- 58.1-495 Payment of estimated tax; notice of installment due; information to be transmitted to Departmen...
- 58.1-496 Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent sta...
- 58.1-497 Section 58.1-306 applicable to declaration of estimated tax
- 58.1-498 Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false r...
- 58.1-499 Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing yea...
- 58.1-500 Declarations of estimated income tax required; contents, etc
- 58.1-501 Time for filing declarations of estimated income tax
- 58.1-502 Installment payment of estimated income tax
- 58.1-503 Where declarations filed and how payments made; crediting or refunding overpayments
- 58.1-504 Failure to pay estimated income tax
- 58.1-510 Purpose
- 58.1-511 Definitions
- 58.1-512 Land preservation tax credits for individuals and corporations
- 58.1-512.1 Determination of fair market value of donation
- 58.1-513 Limitations; transfer of credit; gain or loss from tax credit
- 58.1-520 (Contingent expiration - see Editor's note) Definitions
- 58.1-520.1 Recovery of administrative costs
- 58.1-521 Remedy additional; mandatory usage; obtaining identifying information
- 58.1-522 Participation in setoff program not permitted where debt below certain levels
- 58.1-523 Department to aid in collection of sums due claimant agencies through setoff
- 58.1-524 Notification of Department by claimant agency; action of Department
- 58.1-525 Notification of intention to set off and right to hearing
- 58.1-526 Hearing procedure
- 58.1-527 Appeals from hearings
- 58.1-528 Certification of debt by claimant agency; finalization of setoff
- 58.1-529 Notice of final setoff
- 58.1-530 (Contingent expiration - see Editor's note) Priorities in claims to be setoff
- 58.1-531 Disposition of proceeds collected; Department's annual statement of costs
- 58.1-531.1 Errors in setoff program
- 58.1-532 Accounting to claimant agency; confidentiality; credit to debtor's obligation
- 58.1-533 Confidentiality exemption; use of information obtained
- 58.1-534 Rules and regulations
- 58.1-535 Application of funds on deposit
- 58.1-540 Levy of the tax
- 58.1-541 Residency
- 58.1-542 Corporations subject to the local income tax
- 58.1-543 What income apportioned and how
- 58.1-544 Effective date of tax; repeal thereof
- 58.1-545 Administration of tax; withholding; estimated tax
- 58.1-546 Refund of overpayment; credits against tax
- 58.1-547 Certificate of residency
- 58.1-548 Disposition of revenues; costs of administration
- 58.1-549 Expiration of authority to levy tax
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