{"data":{"id":"us-va/va.-code-58.1-486.1","jurisdiction":"us-va","citation":"Va. Code § 58.1-486.1","heading":"Definitions","body":"\"Owner\" means the same as that term is defined in § 58.1-390.1.\"Pass-through entity\" means the same as that term is defined in § 58.1-390.1.\"Taxable year\" when used in regard to pass-through entities means the taxable year of the pass-through entity for federal income tax purposes. If a pass-through entity does not have a taxable year for federal tax purposes, its tax year for purposes of this article shall be the calendar year.2007, c. 796.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 16.1. WITHHOLDING BY PASS-THROUGH ENTITIES"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-486.1/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"c80f122202cb3eb7aeecbb93765b3e49f4b07aedb74758caf9e696cc44079900","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-486","next":"us-va/va.-code-58.1-486.2"},"notice":"GroundRules: Original legal text. Not legal advice."}