{"data":{"id":"us-va/va.-code-58.1-390.2","jurisdiction":"us-va","citation":"Va. Code § 58.1-390.2","heading":"Taxation of pass-through entities","body":"Except as provided for in this article, owners of pass-through entities shall be liable for tax under this chapter only in their separate or individual capacities on income passed through to the owners of pass-through entities. Any taxes imposed on the pass-through entity itself, including the tax levied pursuant to § 58.1-390.3, sales and use taxes, withholding taxes with respect to employees or nonresident owners, and minimum taxes in lieu of income taxes, shall be paid by the pass-through entity.2004, Sp. Sess. I, c. 3; 2009, cc. 37, 152; 2022, cc. 689, 690.","path":["Title 58.1. Taxation","Subtitle I. Taxes Administered by the Department of Taxation","Chapter 3. Income Tax","Article 9. Taxation of Partnerships"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-390.2/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"216a93cf10788a5887efe9c897a57092bf155a41c9b7e7edb4df476892cfba07","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-390.1","next":"us-va/va.-code-58.1-391"},"notice":"GroundRules: Original legal text. Not legal advice."}