Reporting Adjustments to Federal Taxable Income from Federal Partnership Audits
58.1-396Definitions58.1-397Reporting requirement; administrative adjustment requests58.1-398State partnership representative58.1-399Reporting and payment requirements for a partnership subject to a final federal adjustment58.1-399.1Elective payment by a partnership58.1-399.2Tiered partners58.1-399.3Alternative reporting and payment method58.1-399.4Effect of election58.1-399.5Failure to pay58.1-399.6De minimis exception58.1-399.7Administration