Article

General Provisions

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