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2020 Code of Virginia
Title 58.1 - Taxation
Chapter 3 - Income Tax
§ 58.1-397. Reporting requirement; administrative adjustment requests
Universal Citation: VA Code § 58.1-397 (2020)
Partnerships and partners shall report final federal adjustments arising from a partnership-level audit or an administrative adjustment request and make required payments pursuant to the provisions of this article and shall not be required to comply with the provisions of § 58.1-311. This section shall not apply to adjustments required to be reported for federal income tax purposes pursuant to § 6225(a)(2) of the Internal Revenue Code and shall not apply to the distributive share of adjustments that have been reported as required under § 58.1-311.
2020, c. 1030.
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