2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 3 Income Tax (58.1-300 thru 58.1-549)
58.1-541 Residency
58.1-541. Residency.
A. For purposes of this article, an individual shall be deemed to be a resident of any county or city in which the individual is domiciled at any time during the taxable year or has maintained his place of abode for an aggregate of more than 183 days of the taxable year.
B. A resident, for purposes of this article, shall also include an estate or trust if the fiduciary is domiciled in any county or city at any time during the taxable year or has a place of abode or a business situs therein for an aggregate of more than 183 days of the taxable year and the estate or trust is principally administered, managed, or directed from that county or city.
C. The local income tax of a resident of a locality for a portion of the taxable year will be computed in accordance with the principles of 58.1-303 and regulations promulgated by the Tax Commissioner.
(1989, c. 245.)
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