SECTION 58.1-300. Incomes not subject to local taxation

SECTION 58.1-301. Conformity to Internal Revenue Code

SECTION 58.1-302. Definitions

SECTION 58.1-303. Residency for portion of tax year

SECTION 58.1-304. Reserved

SECTION 58.1-305. Duties of commissioner of the revenue relating to income tax

SECTION 58.1-306. Filing of individual, estate or trust income tax returns with the Department

SECTION 58.1-307. Disposition of returns; handling of state income tax payments; audit

SECTION 58.1-308. Assessment and payment of deficiency; fraud; penalties

SECTION 58.1-309. Refund of overpayment

SECTION 58.1-310. Examination of federal returns

SECTION 58.1-311. Report of change in federal taxable income

SECTION 58.1-311.1. Report of change in taxes paid to other states

SECTION 58.1-311.2. Final determination date

SECTION 58.1-312. Limitations on assessment

SECTION 58.1-313. Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of lien

SECTION 58.1-314. Lien of jeopardy assessment; notice of lien

SECTION 58.1-315. Transitional modifications to Virginia taxable income

SECTION 58.1-316. Information reporting on rental payments to nonresident payees; penalties

SECTION 58.1-317. Filing of estimated tax by nonresidents upon the sale of real property; penalties

SECTION 58.1-318. Investments eligible for tax credits

SECTION 58.1-319. Unclaimed tax credits; report