GroundRules
Va. Code § 58.1-399.6: De minimis exception
Where this section sits in the code
- 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
The Department may establish a de minimis tax liability amount. If a partner or partnership has a tax liability less than such amount, the Department may exempt such partner or partnership from the reporting and payment requirements of this article.2020, c. 1030.
Collected 2026-09-04T15:17:44Z. Source file · JSON