Collections
Code of Virginia

Article 9

Taxation of Partnerships

58.1-390RepealedRepealed 58.1-390.1Definitions 58.1-390.2Taxation of pass-through entities 58.1-390.3Elective income tax on pass-through entities 58.1-391Virginia taxable income of owners of a pass-through entity 58.1-392Reports by pass-through entities 58.1-393RepealedRepealed 58.1-393.1Extension of time for filing return by pass-through entity 58.1-394RepealedRepealed 58.1-394.1Failure of pass-through entity to make a return 58.1-394.2Fraudulent returns, etc., of pass-through entities; penalty 58.1-394.3Pass-through entity items 58.1-395Nonresident owners