Article

Reporting Adjustments to Federal Taxable Income from Federal Partnership Audits

Va. Code Ann. § 58.1-396— Definitions
Va. Code Ann. § 58.1-397— Reporting requirement; administrative adjustment requests
Va. Code Ann. § 58.1-398— State partnership representative
Va. Code Ann. § 58.1-399— Reporting and payment requirements for a partnership subject to a final federal adjustment
Va. Code Ann. § 58.1-399.1— Elective payment by a partnership
Va. Code Ann. § 58.1-399.2— Tiered partners
Va. Code Ann. § 58.1-399.3— Alternative reporting and payment method
Va. Code Ann. § 58.1-399.4— Effect of election
Va. Code Ann. § 58.1-399.5— Failure to pay
Va. Code Ann. § 58.1-399.6— De minimis exception
Va. Code Ann. § 58.1-399.7— Administration