{"data":{"id":"us-va/va.-code-58.1-399.6","jurisdiction":"us-va","citation":"Va. Code § 58.1-399.6","heading":"De minimis exception","body":"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.","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/58.1-399.6/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"90df9500103a5f8eb16b4680e599af1ffa1a90ef598bd40f550c620613a1b03c","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-399.5","next":"us-va/va.-code-58.1-399.7"},"notice":"GroundRules: Original legal text. Not legal advice."}