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Income Tax
Law
Code of Virginia
Taxation
Income Tax
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Section
58.1-300
Incomes not subject to local taxation
Section
58.1-301
Conformity to Internal Revenue Code
Section
58.1-302
Definitions
Section
58.1-303
Residency for portion of tax year
Section
58.1-304
Reserved
Section
58.1-305
Duties of commissioner of the revenue relating to income tax
Section
58.1-306
Filing of individual, estate or trust income tax returns with the Department
Section
58.1-307
Disposition of returns; handling of state income tax payments; audit
Section
58.1-308
Assessment and payment of deficiency; fraud; penalties
Section
58.1-309
Refund of overpayment
Section
58.1-310
Examination of federal returns
Section
58.1-311
Report of change in federal taxable income
Section
58.1-311.1
Report of change in taxes paid to other states
Section
58.1-311.2
Final determination date
Section
58.1-312
Limitations on assessment
Section
58.1-313
Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of lien
Section
58.1-314
Lien of jeopardy assessment; notice of lien
Section
58.1-315
Transitional modifications to Virginia taxable income
Section
58.1-316
Information reporting on rental payments to nonresident payees; penalties
Section
58.1-317
Filing of estimated tax by nonresidents upon the sale of real property; penalties
Section
58.1-318
Investments eligible for tax credits
Section
58.1-319
Unclaimed tax credits; report
Section
58.1-320
Imposition of tax
Section
58.1-321
Exemptions and exclusions
Section
58.1-322
Virginia taxable income of residents
Section
58.1-322.01
Virginia taxable income; additions
Section
58.1-322.02
Virginia taxable income; subtractions
Section
58.1-322.03
Virginia taxable income; deductions
Section
58.1-322.04
Virginia taxable income; additional modifications
Section
58.1-322.1
Expired
Section
58.1-322.2
Expired
Section
58.1-323
Repealed
Section
58.1-323.1
Repealed
Section
58.1-324
Married individuals
Section
58.1-325
Virginia taxable income of nonresident individuals, partners, beneficiaries and certain shareholders
Section
58.1-326
Married individuals when one nonresident
Section
58.1-330
Repealed
Section
58.1-331
Repealed
Section
58.1-332
Credits for taxes paid other states
Section
58.1-332.1
Credit for taxes paid to a foreign country on retirement income
Section
58.1-332.2
(Applicable for taxable years beginning on or after January 1, 2007) Definition of income tax
Section
58.1-333
Repealed
Section
58.1-334
Tax credit for purchase of conservation tillage equipment
Section
58.1-335
Repealed
Section
58.1-336
Repealed
Section
58.1-337
Tax credit for purchase of conservation tillage and precision agriculture equipment
Section
58.1-338
Expired
Section
58.1-339
Repealed
Section
58.1-339.1
Repealed
Section
58.1-339.2
Historic rehabilitation tax credit
Section
58.1-339.3
Agricultural best management practices tax credit
Section
58.1-339.4
Qualified equity and subordinated debt investments tax credit
Section
58.1-339.5
Repealed
Section
58.1-339.6
Political candidate contribution tax credit
Section
58.1-339.7
Livable Home Tax Credit
Section
58.1-339.8
Income tax credit for low-income taxpayers
Section
58.1-339.9
Repealed
Section
58.1-339.10
Riparian forest buffer protection for waterways tax credit
Section
58.1-339.11
Repealed
Section
58.1-339.12
(Effective until January 1, 2022) Farm wineries and vineyards tax credit
Section
58.1-339.12
(Effective January 1, 2022) Farm wineries and vineyards tax credit
Section
58.1-340
Accounting
Section
58.1-341
Returns of individuals
Section
58.1-341.1
Returns of individuals; required information
Section
58.1-341.2
Returns of individuals; notification of tax return data breach
Section
58.1-342
Special cases in which nonresident need not file Virginia return
Section
58.1-343
Place of filing
Section
58.1-344
Extension of time for filing returns
Section
58.1-344.1
Postponement of time for performing certain acts
Section
58.1-344.2
Voluntary contributions; cost of administration
Section
58.1-344.3
Voluntary contributions of refunds requirements
Section
58.1-344.4
Voluntary contributions of refunds into Virginia College Savings Plan accounts
Section
58.1-345
Repealed
Section
58.1-346.1
Expired
Section
58.1-346.1
1. Repealed
Section
58.1-346.2
Expired
Section
58.1-346.2
1. Repealed
Section
58.1-346.3
Expired
Section
58.1-346.3
1. Repealed
Section
58.1-346.4
Expired
Section
58.1-346.4
1. Repealed
Section
58.1-347
Penalty for failure to file income tax returns in time
Section
58.1-348
Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation
Section
58.1-348.1
Fraudulent assistance; penalty
Section
58.1-348.2
Authority to enjoin income tax return preparers
Section
58.1-348.3
Requirement that income tax return preparers use identification numbers
Section
58.1-348.4
Failure to provide identification number; civil penalty
Section
58.1-349
Information returns prima facie evidence
Section
58.1-350
Procuring returns from delinquent individuals or fiduciaries
Section
58.1-351
When, where and how individual income taxes payable and collectible
Section
58.1-352
Memorandum assessments
Section
58.1-353
Duties of county and city treasurer in collecting tax
Section
58.1-354
Separate individual income assessment sheets or forms; how kept
Section
58.1-355
Income taxes of members of armed services on death
Section
58.1-356
Reporting of payments by third-party settlement organizations
Section
58.1-360
Imposition of tax
Section
58.1-361
Virginia taxable income of a resident estate or trust
Section
58.1-362
Virginia taxable income of a nonresident estate or trust
Section
58.1-363
Share of a nonresident estate, trust, or beneficiary in income from Virginia sources
Section
58.1-370
Credit to trust beneficiary receiving accumulation distribution
Section
58.1-371
Credits for taxes paid other states
Section
58.1-380
Accounting
Section
58.1-381
Returns of estates and trusts
Section
58.1-382
Place of filing
Section
58.1-383
Extension of time for filing returns
Section
58.1-390
Repealed
Section
58.1-390.1
Definitions
Section
58.1-390.2
Taxation of pass-through entities
Section
58.1-391
Virginia taxable income of owners of a pass-through entity
Section
58.1-392
Reports by pass-through entities
Section
58.1-393
Repealed
Section
58.1-393.1
Extension of time for filing return by pass-through entity
Section
58.1-394
Repealed
Section
58.1-394.1
Failure of pass-through entity to make a return
Section
58.1-394.2
Fraudulent returns, etc., of pass-through entities; penalty
Section
58.1-394.3
Pass-through entity items
Section
58.1-395
Nonresident owners
Section
58.1-396
Definitions
Section
58.1-397
Reporting requirement; administrative adjustment requests
Section
58.1-398
State partnership representative
Section
58.1-399
Reporting and payment requirements for a partnership subject to a final federal adjustment
Section
58.1-399.1
Elective payment by a partnership
Section
58.1-399.2
Tiered partners
Section
58.1-399.3
Alternative reporting and payment method
Section
58.1-399.4
Effect of election
Section
58.1-399.5
Failure to pay
Section
58.1-399.6
De minimis exception
Section
58.1-399.7
Administration
Section
58.1-400
Imposition of tax
Section
58.1-400.1
Minimum tax on telecommunications companies
Section
58.1-400.2
Taxation of electric suppliers, pipeline distribution companies, gas utilities, and gas suppliers
Section
58.1-400.3
Minimum tax on certain electric suppliers
Section
58.1-400.4
Minimum tax on home service contract providers
Section
58.1-401
Exemptions and exclusions
Section
58.1-402
Virginia taxable income
Section
58.1-403
Additional modifications to determine Virginia taxable income for certain corporations
Section
58.1-404
Reserved
Section
58.1-405
Corporations transacting or conducting entire business within this Commonwealth
Section
58.1-405.1
Eligibility of companies for apportionment modification; certification by the Virginia Economic Development Partnership Authority
Section
58.1-406
Allocation and apportionment of income
Section
58.1-407
How dividends allocated
Section
58.1-408
What income apportioned and how
Section
58.1-409
Property factor
Section
58.1-410
Valuation of property owned or rented
Section
58.1-411
Average value of property
Section
58.1-412
Payroll factor
Section
58.1-413
When compensation deemed paid or accrued in this Commonwealth
Section
58.1-414
Sales factor
Section
58.1-415
When sales of tangible personal property deemed in the Commonwealth
Section
58.1-416
When certain other sales deemed in the Commonwealth
Section
58.1-417
Motor carriers; apportionment
Section
58.1-418
Financial corporations; apportionment
Section
58.1-419
Construction corporations; apportionment
Section
58.1-420
Railway companies; apportionment
Section
58.1-421
Alternative method of allocation
Section
58.1-422
Manufacturing companies; apportionment
Section
58.1-422.1
Retail companies; apportionment
Section
58.1-422.2
Apportionment; taxpayers with enterprise data center operations
Section
58.1-422.3
Debt buyers; apportionment
Section
58.1-423
Income tax paid by commercial spaceflight entities
Section
58.1-430
Repealed
Section
58.1-431
Repealed
Section
58.1-432
Tax credit for purchase of conservation tillage equipment
Section
58.1-433
Expired
Section
58.1-433.1
Virginia Coal Employment and Production Incentive Tax Credit
Section
58.1-434
Repealed
Section
58.1-436
Tax credit for purchase of conservation tillage and precision agricultural application equipment
Section
58.1-437
Repealed
Section
58.1-438
Not effective
Section
58.1-438.1
Tax credit for vehicle emissions testing equipment, clean-fuel vehicles and certain refueling property
Section
58.1-439
Major business facility job tax credit
Section
58.1-439.1
Repealed
Section
58.1-439.2
(Effective until October 1, 2021) Coalfield employment enhancement tax credit
Section
58.1-439.2
(Effective October 1, 2021) Coalfield employment enhancement tax credit
Section
58.1-439.3
Repealed
Section
58.1-439.4
Day-care facility investment tax credit
Section
58.1-439.5
Agricultural best management practices tax credit
Section
58.1-439.6
Worker retraining tax credit
Section
58.1-439.6
1. Worker training tax credit
Section
58.1-439.7
Tax credit for purchase of machinery and equipment used for advanced recycling and processing recyclable materials
Section
58.1-439.8
Repealed
Section
58.1-439.9
Tax credit for certain employers hiring recipients of Temporary Assistance for Needy Families
Section
58.1-439.10
Tax credit for purchase of waste motor oil burning equipment
Section
58.1-439.11
Repealed
Section
58.1-439.12
Riparian forest buffer protection for waterways tax credit
Section
58.1-439.12
01. Credit for cigarettes manufactured and exported
Section
58.1-439.12
02. (Effective until October 1, 2021) Biodiesel and green diesel fuels producers tax credit
Section
58.1-439.12
02. (Effective October 1, 2021) Biodiesel and green diesel fuels producers tax credit
Section
58.1-439.12
03. Motion picture production tax credit
Section
58.1-439.12
04. Tax credit for participating landlords
Section
58.1-439.12
05. Green job creation tax credit
Section
58.1-439.12
06. International trade facility tax credit
Section
58.1-439.12
07. Telework expenses tax credit
Section
58.1-439.12
08. Research and development expenses tax credit
Section
58.1-439.12
09. Barge and rail usage tax credit
Section
58.1-439.12
10. Virginia port volume increase tax credit
Section
58.1-439.12
11. Major research and development expenses tax credit
Section
58.1-439.12
12. Food crop donation tax credit
Section
58.1-439.13
Repealed
Section
58.1-439.17
Grants in lieu of or in addition to tax credits
Section
58.1-439.18
Definitions
Section
58.1-439.19
Public policy; business firms; donations
Section
58.1-439.20
Proposals to the State Board of Social Services; regulations; tax credits authorized
Section
58.1-439.20
1. Proposals to the Department of Education; guidelines; tax credits authorized
Section
58.1-439.20
2. Expiration
Section
58.1-439.21
Tax credit; amount; limitation; carry over
Section
58.1-439.22
Donations of professional services
Section
58.1-439.23
Donations of contracting services
Section
58.1-439.24
Donations by individuals
Section
58.1-439.25
(Applicable to taxable years beginning before January 1, 2024) Definitions
Section
58.1-439.25
(Applicable to taxable years beginning January 1, 2024) Definitions
Section
58.1-439.26
Tax credit for donations to certain scholarship foundations
Section
58.1-439.27
Scholarship foundation eligibility and requirements; list of foundations receiving donations
Section
58.1-439.28
(Applicable to taxable years beginning before January 1, 2024) Guidelines for scholarship foundations
Section
58.1-439.28
(Applicable to taxable years beginning January 1, 2024) Guidelines for scholarship foundations
Section
58.1-439.29
Definitions
Section
58.1-439.30
Tax credit
Section
58.1-440
Accounting
Section
58.1-440.1
Accounting-deferred taxes
Section
58.1-441
Reports by corporations
Section
58.1-442
Separate, combined or consolidated returns of affiliated corporations
Section
58.1-443
Prohibition of worldwide consolidation or combination
Section
58.1-444
Several liability of affiliated corporations
Section
58.1-445
Consolidation of accounts
Section
58.1-445.1
Repealed
Section
58.1-446
Price manipulation; intercorporate transactions; parent corporations and subsidiaries
Section
58.1-447
Execution of returns of corporations
Section
58.1-448
Forms to be furnished
Section
58.1-449
Supplemental reports
Section
58.1-450
Failure of corporation to make report or return
Section
58.1-451
Fraudulent returns, etc., of corporations; penalty
Section
58.1-452
Fraudulent returns; criminal liability; penalty
Section
58.1-453
Extension of time for filing returns by corporations
Section
58.1-454
Department may estimate corporation's tax when no return filed
Section
58.1-455
Time of payment of corporation income taxes; penalty and interest for nonpayment
Section
58.1-460
Definitions
Section
58.1-461
Requirement of withholding
Section
58.1-462
Withholding tables
Section
58.1-463
Other methods of withholding
Section
58.1-464
Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wages
Section
58.1-465
Overlapping pay periods, and payment by agent or fiduciary
Section
58.1-466
Additional withholding
Section
58.1-467
Failure of employer to withhold tax; payment by recipient of wages
Section
58.1-468
Failure of employer to pay over tax withheld
Section
58.1-469
Included and excluded wages
Section
58.1-470
Withholding exemption certificates
Section
58.1-471
Fraudulent withholding exemption certificate or failure to supply information
Section
58.1-472
Employer's returns and payments of withheld taxes
Section
58.1-473
Jeopardy assessments
Section
58.1-474
Liability of employer for failure to withhold
Section
58.1-475
Penalty for failure to withhold
Section
58.1-476
Continuation of employer liability until notice
Section
58.1-477
Extensions
Section
58.1-478
Withholding tax statements for employees; employers must file annual returns with Tax Commissioner; penalties
Section
58.1-478.1
Information furnished to the Department of Taxation
Section
58.1-479
Refund to employer; time limitation; procedure
Section
58.1-480
Withheld amounts credited to individual taxpayer; withholding statement to be filed with return
Section
58.1-481
Withheld taxes not deductible in computing taxable income
Section
58.1-482
Certain nonresidents; reciprocity with other states
Section
58.1-483
Withholding state income taxes of federal employees by federal agencies
Section
58.1-484
Liability of employer for payment of tax required to be withheld
Section
58.1-485
Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penalty
Section
58.1-485.1
False claims of employment status; penalty
Section
58.1-486
Bad checks
Section
58.1-486.1
Definitions
Section
58.1-486.2
Withholding tax on Virginia source income of nonresident owners
Section
58.1-486.3
Penalty
Section
58.1-490
Declarations of estimated tax
Section
58.1-491
Payments of estimated tax
Section
58.1-491.1
Payments estimated by certain members of the armed services
Section
58.1-492
Failure by individual, trust or estate to pay estimated tax
Section
58.1-493
Declarations of estimated tax to be filed with commissioner of revenue of county or city
Section
58.1-494
Sheets or forms for recording declarations of estimated tax; recording
Section
58.1-495
Payment of estimated tax; notice of installment due; information to be transmitted to Department
Section
58.1-496
Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent statement, a misdemeanor
Section
58.1-497
Section 58.1-306 applicable to declaration of estimated tax
Section
58.1-498
Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false return, declaration or report
Section
58.1-499
Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year
Section
58.1-500
Declarations of estimated income tax required; contents, etc.
Section
58.1-501
Time for filing declarations of estimated income tax
Section
58.1-502
Installment payment of estimated income tax
Section
58.1-503
Where declarations filed and how payments made; crediting or refunding overpayments
Section
58.1-504
Failure to pay estimated income tax
Section
58.1-510
Purpose
Section
58.1-511
Definitions
Section
58.1-512
Land preservation tax credits for individuals and corporations
Section
58.1-512.1
Determination of fair market value of donation
Section
58.1-513
Limitations; transfer of credit; gain or loss from tax credit
Section
58.1-520
(Contingent expiration) Definitions
Section
58.1-520
(Contingent effective date) Definitions
Section
58.1-520.1
Recovery of administrative costs
Section
58.1-521
Remedy additional; mandatory usage; obtaining identifying information
Section
58.1-522
Participation in setoff program not permitted in certain instances
Section
58.1-523
Department to aid in collection of sums due claimant agencies through setoff
Section
58.1-524
Notification of Department by claimant agency; action of Department
Section
58.1-525
Notification of intention to set off and right to hearing
Section
58.1-526
Hearing procedure
Section
58.1-527
(Effective until January 1, 2022) Appeals from hearings
Section
58.1-527
(Effective January 1, 2022) Appeals from hearings
Section
58.1-528
Certification of debt by claimant agency; finalization of setoff
Section
58.1-529
Notice of final setoff
Section
58.1-530
(Contingent expiration -- see Editor's note) Priorities in claims to be setoff
Section
58.1-530
(Contingent effective date -- see Editor's note) Priorities in claims to be setoff
Section
58.1-531
Disposition of proceeds collected; Department's annual statement of costs
Section
58.1-531.1
Errors in setoff program
Section
58.1-532
Accounting to claimant agency; confidentiality; credit to debtor's obligation
Section
58.1-533
Confidentiality exemption; use of information obtained
Section
58.1-534
Rules and regulations
Section
58.1-535
Application of funds on deposit
Section
58.1-540
Repealed