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 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.
- 58.1-320 - 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 shareholders.
- 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 equipment.
- 58.1-338 - Description unavailable
- 58.1-339 - Tax credit for rent reductions.
- 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.
- 58.1-340 - 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 therein; limitation.
- 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 suppliers.
- 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.
- 58.1-430 - 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 equipment.
- 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 property.
- 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 Families.
- 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.
- 58.1-439.13 - 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 localities.
- 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 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.
- 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 - (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.