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Code of Virginia

Article 1

General Provisions

58.1-300Incomes not subject to local taxation 58.1-301Conformity to Internal Revenue Code 58.1-302Definitions 58.1-303Residency for portion of tax year 58.1-304Reserved 58.1-305Duties of commissioner of the revenue relating to income tax 58.1-306Filing of individual, estate or trust income tax returns with the Department 58.1-307Disposition of returns; handling of state income tax payments; audit 58.1-308Assessment and payment of deficiency; fraud; penalties 58.1-309Refund of overpayment 58.1-310Examination of federal returns 58.1-311Report of change in federal taxable income 58.1-311.1Report of change in taxes paid to other states 58.1-311.2Final determination date 58.1-312Limitations on assessment 58.1-313Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of lien 58.1-314Lien of jeopardy assessment; notice of lien 58.1-315Transitional modifications to Virginia taxable income 58.1-316Information reporting on rental payments to nonresident payees; penalties 58.1-317Filing of estimated tax by nonresidents upon the sale of real property; penalties 58.1-318Investments eligible for tax credits 58.1-319Unclaimed tax credits; report