{"data":{"id":"us-va/va.-code-58.1-399.2","jurisdiction":"us-va","citation":"Va. Code § 58.1-399.2","heading":"Tiered partners","body":"A. The following categories of partners shall be subject to the reporting and payment requirements specified in § 58.1-399, entitled to make elections as provided in § 58.1-399.1, and entitled to elect an alternative reporting and payment method as provided in § 58.1-399.3:1. Any direct tiered partner of an audited partnership;2. Any indirect tiered partner of an audited partnership; and3. Any partner of a partner specified in subdivision 1 or 2.B. A partner subject to the provisions of subsection A shall make required reports and payments no later than 90 days after the time for filing and providing statements to tiered partners and their partners pursuant to the provisions of § 6226 of the Internal Revenue Code and any regulations promulgated thereunder. The Department may establish procedures and deadlines for reports and payments required pursuant to this section.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/58.1-399.2/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"e57202dce820eff3a4308cbaaca33e621969278c30c6fccb224164d8aaf98887","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-399.1","next":"us-va/va.-code-58.1-399.3"},"notice":"GroundRules: Original legal text. Not legal advice."}