Article 4 - ACCOUNTING, RETURNS, PROCEDURES FOR INDIVIDUALS
- Section 58.1-340 - Accounting
- Section 58.1-341 - Returns of individuals
- Section 58.1-341.1 - Returns of individuals; required information
- Section 58.1-341.2 - Returns of individuals; notification of tax return data breach
- Section 58.1-342 - Special cases in which nonresident need not file Virginia return
- Section 58.1-343 - Place of filing
- Section 58.1-344 - Extension of time for filing returns
- Section 58.1-344.1 - Postponement of time for performing certain acts
- Section 58.1-344.2 - Voluntary contributions; cost of administration
- Section 58.1-344.3 - Voluntary contributions of refunds requirements
- Section 58.1-344.4 - [Effective Until 7/1/2024] Voluntary contributions of refunds into Virginia College Savings Plan accounts
- Section 58.1-344.4 - [Effective 7/1/2024] Voluntary contributions of refunds into Commonwealth Savers Plan accounts
- Section 58.1-345 through 58.1-346 - [Repealed]
- Section 58.1-346.1 - Expired
- Section 58.1-346.1:1 - [Repealed]
- Section 58.1-346.2 - Expired
- Section 58.1-346.2:1 - [Repealed]
- Section 58.1-346.3 - Expired
- Section 58.1-346.3:1 - [Repealed]
- Section 58.1-346.4 - Expired
- Section 58.1-346.4:1 through 58.1-346.24 - [Repealed]
- Section 58.1-347 - Penalty for failure to file income tax returns in time
- Section 58.1-348 - Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation
- Section 58.1-348.1 - Fraudulent assistance; penalty
- Section 58.1-348.2 - Authority to enjoin income tax return preparers
- Section 58.1-348.3 - Requirement that income tax return preparers use identification numbers
- Section 58.1-348.4 - Failure to provide identification number; civil penalty
- Section 58.1-349 - Information returns prima facie evidence
- Section 58.1-350 - Procuring returns from delinquent individuals or fiduciaries
- Section 58.1-351 - When, where and how individual income taxes payable and collectible
- Section 58.1-352 - Memorandum assessments
- Section 58.1-353 - Duties of county and city treasurer in collecting tax
- Section 58.1-354 - Separate individual income assessment sheets or forms; how kept
- Section 58.1-355 - Income taxes of members of armed services on death
- Section 58.1-356 - Reporting of payments by third-party settlement organizations