GroundRules
Browse Virginia
Read the original sections, or search by topic.
- Va. Code § 58.1-355 · Income taxes of members of armed services on death
- Va. Code § 58.1-356 · Reporting of payments by third-party settlement organizations
- Va. Code § 58.1-360 · Imposition of tax
- Va. Code § 58.1-361 · Virginia taxable income of a resident estate or trust
- Va. Code § 58.1-362 · Virginia taxable income of a nonresident estate or trust
- Va. Code § 58.1-363 · Share of a nonresident estate, trust, or beneficiary in income from Virginia sources
- Va. Code § 58.1-370 · Credit to trust beneficiary receiving accumulation distribution
- Va. Code § 58.1-371 · Credits for taxes paid other states
- Va. Code § 58.1-380 · Accounting
- Va. Code § 58.1-381 · Returns of estates and trusts
- Va. Code § 58.1-382 · Place of filing
- Va. Code § 58.1-383 · Extension of time for filing returns
- Va. Code § 58.1-390 · Repealed
- Va. Code § 58.1-390.3 · Elective income tax on pass-through entities
- Va. Code § 58.1-390.1 · Definitions
- Va. Code § 58.1-390.2 · Taxation of pass-through entities
- Va. Code § 58.1-391 · Virginia taxable income of owners of a pass-through entity
- Va. Code § 58.1-392 · Reports by pass-through entities
- Va. Code § 58.1-393 · Repealed
- Va. Code § 58.1-393.1 · Extension of time for filing return by pass-through entity
- Va. Code § 58.1-394 · Repealed
- Va. Code § 58.1-394.1 · Failure of pass-through entity to make a return
- Va. Code § 58.1-394.2 · Fraudulent returns, etc., of pass-through entities; penalty
- Va. Code § 58.1-394.3 · Pass-through entity items
- Va. Code § 58.1-395 · Nonresident owners
- Va. Code § 58.1-396 · Definitions
- Va. Code § 58.1-397 · Reporting requirement; administrative adjustment requests
- Va. Code § 58.1-398 · State partnership representative
- Va. Code § 58.1-399 · Reporting and payment requirements for a partnership subject to a final federal adjustment
- Va. Code § 58.1-399.1 · Elective payment by a partnership
- Va. Code § 58.1-399.2 · Tiered partners
- Va. Code § 58.1-399.3 · Alternative reporting and payment method
- Va. Code § 58.1-399.4 · Effect of election
- Va. Code § 58.1-399.5 · Failure to pay
- Va. Code § 58.1-399.6 · De minimis exception
- Va. Code § 58.1-399.7 · Administration
- Va. Code § 58.1-400 · Imposition of tax
- Va. Code § 58.1-400.1 · Minimum tax on telecommunications companies
- Va. Code § 58.1-400.2 · Taxation of electric suppliers, pipeline distribution companies, gas utilities, and gas suppliers
- Va. Code § 58.1-400.3 · Minimum tax on certain electric suppliers
- Va. Code § 58.1-400.4 · Minimum tax on home service contract providers
- Va. Code § 58.1-401 · Exemptions and exclusions
- Va. Code § 58.1-402 · Virginia taxable income
- Va. Code § 58.1-403 · Additional modifications to determine Virginia taxable income for certain corporations
- Va. Code § 58.1-404 · Reserved
- Va. Code § 58.1-405 · Corporations transacting or conducting entire business within this Commonwealth
- Va. Code § 58.1-405.1 · Eligibility of companies for apportionment modification; certification by the Virginia Economic Development Partnership Authority
- Va. Code § 58.1-406 · Allocation and apportionment of income
- Va. Code § 58.1-407 · How dividends allocated
- Va. Code § 58.1-408 · What income apportioned and how
- Va. Code § 58.1-409 · Property factor
- Va. Code § 58.1-410 · Valuation of property owned or rented
- Va. Code § 58.1-411 · Average value of property
- Va. Code § 58.1-412 · Payroll factor
- Va. Code § 58.1-413 · When compensation deemed paid or accrued in this Commonwealth
- Va. Code § 58.1-414 · Sales factor
- Va. Code § 58.1-415 · When sales of tangible personal property deemed in the Commonwealth
- Va. Code § 58.1-416 · (Contingent expiration date — See Editor's note) When certain other sales deemed in the Commonwealth
- Va. Code § 58.1-417 · Motor carriers; apportionment
- Va. Code § 58.1-418 · Financial corporations; apportionment
- Va. Code § 58.1-419 · Construction corporations; apportionment
- Va. Code § 58.1-420 · Railway companies; apportionment
- Va. Code § 58.1-421 · Alternative method of allocation
- Va. Code § 58.1-422 · Manufacturing companies; apportionment
- Va. Code § 58.1-422.1 · Retail companies; apportionment
- Va. Code § 58.1-422.2 · Apportionment; taxpayers with enterprise data center operations
- Va. Code § 58.1-422.3 · Debt buyers; apportionment
- Va. Code § 58.1-422.4 · Property information and analytics firms
- Va. Code § 58.1-422.5 · (Contingent effective date — See Editor's note) Internet root infrastructure providers
- Va. Code § 58.1-423 · Income tax paid by commercial spaceflight entities
- Va. Code § 58.1-430 · Repealed
- Va. Code § 58.1-431 · Repealed
- Va. Code § 58.1-432 · Tax credit for purchase of conservation tillage equipment
- Va. Code § 58.1-433 · Expired
- Va. Code § 58.1-433.1 · Virginia Coal Employment and Production Incentive Tax Credit
- Va. Code § 58.1-434 · Repealed
- Va. Code § 58.1-436 · Tax credit for purchase of conservation tillage and precision agricultural application equipment
- Va. Code § 58.1-437 · Repealed
- Va. Code § 58.1-438 · Not effective
- Va. Code § 58.1-438.1 · Tax credit for vehicle emissions testing equipment, clean-fuel vehicles and certain refueling property
- Va. Code § 58.1-439 · Major business facility job tax credit
- Va. Code § 58.1-439.1 · Repealed
- Va. Code § 58.1-439.2 · Coalfield employment enhancement tax credit
- Va. Code § 58.1-439.3 · Repealed
- Va. Code § 58.1-439.4 · Day-care facility investment tax credit
- Va. Code § 58.1-439.5 · Agricultural best management practices tax credit
- Va. Code § 58.1-439.6 · Worker retraining tax credit
- Va. Code § 58.1-439.6:1 · Worker training tax credit
- Va. Code § 58.1-439.7 · Tax credit for purchase of machinery and equipment used for advanced recycling and processing recyclable materials
- Va. Code § 58.1-439.8 · Repealed
- Va. Code § 58.1-439.9 · Tax credit for certain employers hiring recipients of Temporary Assistance for Needy Families
- Va. Code § 58.1-439.10 · Tax credit for purchase of waste motor oil burning equipment
- Va. Code § 58.1-439.11 · Repealed
- Va. Code § 58.1-439.12 · Riparian forest buffer protection for waterways tax credit
- Va. Code § 58.1-439.12:01 · Credit for cigarettes manufactured and exported
- Va. Code § 58.1-439.12:02 · Biodiesel and green diesel fuels producers tax credit
- Va. Code § 58.1-439.12:03 · Motion picture production tax credit
- Va. Code § 58.1-439.12:04 · Tax credit for participating landlords
- Va. Code § 58.1-439.12:05 · Green and alternative energy job creation tax credit
- Va. Code § 58.1-439.12:06 · International trade facility tax credit