{"data":{"id":"us-va/va.-code-58.1-397","jurisdiction":"us-va","citation":"Va. Code § 58.1-397","heading":"Reporting requirement; administrative adjustment requests","body":"Partnerships and partners shall report final federal adjustments arising from a partnership-level audit or an administrative adjustment request and make required payments pursuant to the provisions of this article and shall not be required to comply with the provisions of § 58.1-311. This section shall not apply to adjustments required to be reported for federal income tax purposes pursuant to § 6225(a)(2) of the Internal Revenue Code and shall not apply to the distributive share of adjustments that have been reported as required under § 58.1-311.2020, c. 1030.","path":["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"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-397/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"e30ff6bcee20b4d439ff63a9bc550a8334f41c393d865d5fef86d2edaee5f690","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-396","next":"us-va/va.-code-58.1-398"},"notice":"GroundRules: Original legal text. Not legal advice."}