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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE I. Taxes Administered By the Department of Taxation |
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CHAPTER 3. Income Tax |
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ARTICLE 4. Accounting, Returns, Procedures for Individuals |
| SECTION 58.1-340. Accounting |
| SECTION 58.1-341. Returns of individuals |
| SECTION 58.1-341.1. Returns of individuals; required information |
| SECTION 58.1-341.2. Returns of individuals; notification of tax return data breach |
| SECTION 58.1-342. Special cases in which nonresident need not file Virginia return |
| SECTION 58.1-343. Place of filing |
| SECTION 58.1-344. Extension of time for filing returns |
| SECTION 58.1-344.1. Postponement of time for performing certain acts |
| SECTION 58.1-344.2. Voluntary contributions; cost of administration |
| SECTION 58.1-344.3. Voluntary contributions of refunds requirements |
| SECTION 58.1-344.4. Voluntary contributions of refunds into Virginia College Savings Plan accounts |
| SECTION 58.1-345. Repealed |
| SECTION 58.1-346.1. Expired |
| SECTION 58.1-346.1.1. Repealed |
| SECTION 58.1-346.2. Expired |
| SECTION 58.1-346.2.1. Repealed |
| SECTION 58.1-346.3. Expired |
| SECTION 58.1-346.3.1. Repealed |
| SECTION 58.1-346.4. Expired |
| SECTION 58.1-346.4.1. Repealed |
| SECTION 58.1-347. Penalty for failure to file income tax returns in time |
| SECTION 58.1-348. Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation |
| SECTION 58.1-348.1. Fraudulent assistance; penalty |
| SECTION 58.1-348.2. Authority to enjoin income tax return preparers |
| SECTION 58.1-348.3. Requirement that income tax return preparers use identification numbers |
| SECTION 58.1-348.4. Failure to provide identification number; civil penalty |
| SECTION 58.1-349. Information returns prima facie evidence |
| SECTION 58.1-350. Procuring returns from delinquent individuals or fiduciaries |
| SECTION 58.1-351. When, where and how individual income taxes payable and collectible |
| SECTION 58.1-352. Memorandum assessments |
| SECTION 58.1-353. Duties of county and city treasurer in collecting tax |
| SECTION 58.1-354. Separate individual income assessment sheets or forms; how kept |
| SECTION 58.1-355. Income taxes of members of armed services on death |
| SECTION 58.1-356. Reporting of payments by third-party settlement organizations |