58.1-326 - Husband and wife when one nonresident.
§ 58.1-326. Husband and wife when one nonresident.
If husband or wife is a resident and the other is a nonresident, separatetaxes shall be determined on their separate Virginia taxable incomes on suchsingle or separate forms as may be required by the Department, unless bothelect to determine their joint Virginia taxable income as if both wereresidents.
(Code 1950, § 58-151.012; 1971, Ex. Sess., c. 171; 1984, c. 675.)