Article 9 - TAXATION OF PARTNERSHIPS
- Section 58.1-390 - [Repealed]
- Section 58.1-390.1 - Definitions
- Section 58.1-390.2 - Taxation of pass-through entities
- Section 58.1-390.3 - Elective income tax on pass-through entities
- Section 58.1-391 - Virginia taxable income of owners of a pass-through entity
- Section 58.1-392 - Reports by pass-through entities
- Section 58.1-393 - [Repealed]
- Section 58.1-393.1 - Extension of time for filing return by pass-through entity
- Section 58.1-394 - [Repealed]
- Section 58.1-394.1 - Failure of pass-through entity to make a return
- Section 58.1-394.2 - Fraudulent returns, etc., of pass-through entities; penalty
- Section 58.1-394.3 - Pass-through entity items
- Section 58.1-395 - Nonresident owners