Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE I. Taxes Administered By the Department of Taxation |
CHAPTER 3. Income Tax |
ARTICLE 2. Individual Income Tax |
SECTION 58.1-326. Husband and wife when one nonresident |
If husband or wife is a resident and the other is a nonresident, separate taxes shall be determined on their separate Virginia taxable incomes on such single or separate forms as may be required by the Department, unless both elect to determine their joint Virginia taxable income as if both were residents. Code 1950, § 58-151.012; 1971, Ex. Sess., c. 171; 1984, c. 675. |