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 9.1. Reporting Adjustments to Federal Taxable Income From Federal Partnership Audits |
SECTION 58.1-396. Definitions |
SECTION 58.1-397. Reporting requirement; administrative adjustment requests |
SECTION 58.1-398. State partnership representative |
SECTION 58.1-399. Reporting and payment requirements for a partnership subject to a final federal adjustment |
SECTION 58.1-399.1. Elective payment by a partnership |
SECTION 58.1-399.2. Tiered partners |
SECTION 58.1-399.3. Alternative reporting and payment method |
SECTION 58.1-399.4. Effect of election |
SECTION 58.1-399.5. Failure to pay |
SECTION 58.1-399.6. De minimis exception |
SECTION 58.1-399.7. Administration |