58.1-303 - Residency for portion of tax year.
§ 58.1-303. Residency for portion of tax year.
A. Any person who, during the taxable year, becomes a resident of Virginia,whether domiciliary or actual, for purposes of income taxation, by moving tothe Commonwealth from without during such taxable year, shall be taxable as aresident for only that portion of the taxable year during which he was aresident of the Commonwealth and his personal exemptions shall be reduced toan amount which bears the same ratio to the full exemptions as the number ofdays during which he was a resident of the Commonwealth bears to 365 days. Noperson to whom the preceding sentence applies shall be entitled to any crediton his income tax payable to Virginia for any income tax paid to the state orother jurisdiction of his former domicile or actual residence for that partof the taxable year during which he was a domiciliary or actual resident ofsuch other state or jurisdiction, notwithstanding the provisions of §58.1-332.
B. Any person who, on or before the last day of the taxable year, changes hisplace of abode to a place without the Commonwealth with the bona fideintention of continuing actually to abide permanently without Virginia shallbe taxable as a resident for only that portion of the taxable year duringwhich he was a resident of Virginia and his personal exemptions shall bereduced to an amount which bears the same ratio to the full exemptions as thenumber of days during which he was a resident of this Commonwealth bears to365 days. The fact that a person who has changed his place of abode, withinsix months from so doing abides again in the Commonwealth, shall be primafacie evidence that he did not intend permanently to have his place of abodewithout Virginia. The fact that a person has removed his abode to a placewithout the Commonwealth is not conclusive evidence of a change of domicile.
C. Any person who is taxable as a resident of the Commonwealth for only aportion of a taxable year because he moved to this Commonwealth from withoutVirginia during the taxable year as set out in subsection A, or because hechanged his place of abode during the taxable year to a place withoutVirginia as set out in subsection B, and who, as a nonresident of Virginiafor any other part of the taxable year derived income from any property ownedor from any business, trade, profession or occupation carried on in Virginiashall be taxable as a nonresident with respect to such income as provided in§ 58.1-325.
(Code 1950, § 58-151.02; 1971, Ex. Sess., c. 171; 1972, cc. 310, 827; 1979,c. 404; 1984, c. 675.)