Article

Accounting, Returns, Procedures for Individuals

Va. Code Ann. § 58.1-340— Accounting
Va. Code Ann. § 58.1-341— Returns of individuals
Va. Code Ann. § 58.1-341.1— Returns of individuals; required information
Va. Code Ann. § 58.1-341.2— Returns of individuals; notification of tax return data breach
Va. Code Ann. § 58.1-342— Special cases in which nonresident need not file Virginia return
Va. Code Ann. § 58.1-343— Place of filing
Va. Code Ann. § 58.1-344— Extension of time for filing returns
Va. Code Ann. § 58.1-344.1— Postponement of time for performing certain acts
Va. Code Ann. § 58.1-344.2— Voluntary contributions; cost of administration
Va. Code Ann. § 58.1-344.3— Voluntary contributions of refunds requirements
Va. Code Ann. § 58.1-344.4— Voluntary contributions of refunds into Commonwealth Savers Plan accounts
Va. Code Ann. § 58.1-345— Repealed
Va. Code Ann. § 58.1-346.1— Expired
Va. Code Ann. § 58.1-346.1:1— Repealed
Va. Code Ann. § 58.1-346.2— Expired
Va. Code Ann. § 58.1-346.2:1— Repealed
Va. Code Ann. § 58.1-346.3— Expired
Va. Code Ann. § 58.1-346.3:1— Repealed
Va. Code Ann. § 58.1-346.4— Expired
Va. Code Ann. § 58.1-346.4:1— Repealed
Va. Code Ann. § 58.1-347— Penalty for failure to file income tax returns in time
Va. Code Ann. § 58.1-348— Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation
Va. Code Ann. § 58.1-348.1— Fraudulent assistance; penalty
Va. Code Ann. § 58.1-348.2— Authority to enjoin income tax return preparers
Va. Code Ann. § 58.1-348.3— Requirement that income tax return preparers use identification numbers
Va. Code Ann. § 58.1-348.4— Failure to provide identification number; civil penalty
Va. Code Ann. § 58.1-349— Information returns prima facie evidence
Va. Code Ann. § 58.1-350— Procuring returns from delinquent individuals or fiduciaries
Va. Code Ann. § 58.1-351— When, where and how individual income taxes payable and collectible
Va. Code Ann. § 58.1-352— Memorandum assessments
Va. Code Ann. § 58.1-353— Duties of county and city treasurer in collecting tax
Va. Code Ann. § 58.1-354— Separate individual income assessment sheets or forms; how kept
Va. Code Ann. § 58.1-355— Income taxes of members of armed services on death
Va. Code Ann. § 58.1-356— Reporting of payments by third-party settlement organizations