Virginia — Title 58.1 · Chapter 3

• § 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 — 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
• § 58.1-324 — Married individuals
• § 58.1-325 — Virginia taxable income of nonresident individuals, partners, beneficiaries and certain shareholders
• § 58.1-326 — Married individuals when one nonresident
• § 58.1-332 — 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 — Definition of income tax
• § 58.1-334 — Tax credit for purchase of conservation tillage equipment
• § 58.1-337 — Tax credit for purchase of conservation tillage and precision agriculture equipment
• § 58.1-338 — Expired
• § 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
• § 58.1-339.6 — Political candidate contribution tax credit
• § 58.1-339.7 — Livable Home Tax Credit
• § 58.1-339.8 — Income tax credit for low-income taxpayers
• § 58.1-339.10 — Riparian forest buffer protection for waterways tax credit
• § 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
• § 58.1-346.1 — Expired
• § 58.1-346.2 — Expired
• § 58.1-346.3 — Expired
• § 58.1-346.4 — Expired
• § 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
• § 58.1-390.1 — Definitions
• § 58.1-390.2 — Taxation of pass-through entities
• § 58.1-390.3 — Elective income tax on pass-through entities
• § 58.1-391 — Virginia taxable income of owners of a pass-through entity
• § 58.1-392 — Reports by pass-through entities
• § 58.1-393.1 — Extension of time for filing return by pass-through entity
• § 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 — 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 — Internet root infrastructure providers
• § 58.1-423 — Income tax paid by commercial spaceflight entities
• § 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
• § 58.1-436 — Tax credit for purchase of conservation tillage and precision agricultural application equipment
• § 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
• § 58.1-439.2 — Coalfield employment enhancement tax credit
• § 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
• § 58.1-439.9 — 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
• § 58.1-439.12 — 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
• § 58.1-439.17 — 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 — 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 — 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
• § 58.1-446 — 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 basis of average wages
• § 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 Commissioner; penalties
• § 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 return
• § 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 withholding statement; penalty
• § 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 Department
• § 58.1-496 — Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent statement, a misdemeanor
• § 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 return, declaration or report
• § 58.1-499 — Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year
• § 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 — 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 in certain instances
• § 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 — 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