Accounting, Returns, Procedures for Individuals | Midpage

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Code of Virginia

Article 4

Accounting, Returns, Procedures for Individuals

58.1-340Accounting 58.1-341Returns of individuals 58.1-341.1Returns of individuals; required information 58.1-341.2Returns of individuals; notification of tax return data breach 58.1-342Special cases in which nonresident need not file Virginia return 58.1-343Place of filing 58.1-344Extension of time for filing returns 58.1-344.3Voluntary contributions of refunds requirements 58.1-344.1Postponement of time for performing certain acts 58.1-344.2Voluntary contributions; cost of administration 58.1-344.4Voluntary contributions of refunds into Commonwealth Savers Plan accounts 58.1-346.1Expired 58.1-346.2Expired 58.1-346.3Expired 58.1-346.4Expired 58.1-347Penalty for failure to file income tax returns in time 58.1-348Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation 58.1-348.1Fraudulent assistance; penalty 58.1-348.2Authority to enjoin income tax return preparers 58.1-348.3Requirement that income tax return preparers use identification numbers 58.1-348.4Failure to provide identification number; civil penalty 58.1-349Information returns prima facie evidence 58.1-350Procuring returns from delinquent individuals or fiduciaries 58.1-351When, where and how individual income taxes payable and collectible 58.1-352Memorandum assessments 58.1-353Duties of county and city treasurer in collecting tax 58.1-354Separate individual income assessment sheets or forms; how kept 58.1-355Income taxes of members of armed services on death 58.1-356Reporting of payments by third-party settlement organizations