State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-3 > 58-1-311-1§ 58.1-311.1. Report of change in taxes paid to other states.
If the amount of any individual taxpayer's income tax reported on a returnfiled with any other state for any taxable year is changed or corrected bysuch state as a result of an examination conducted by a competent authorityof such state, and the taxpayer previously claimed a credit for such taxpursuant to § 58.1-332, the taxpayer shall file an amended return, or suchother form as the Department may prescribe, reporting the effects of suchchange or correction on the taxpayer's Virginia individual income tax withinone year after the final determination of such change or correction, or asotherwise required by the Department, and shall concede the accuracy of suchdetermination or declare wherein it is erroneous. However, if the Departmenthas sufficient information from which to compute the proper additional taxand the taxpayer has paid such tax, then the taxpayer is not required to filean amended individual income tax return. Any taxpayer filing an amendedincome tax return with any other state that results in a change to thetaxpayer's Virginia income tax shall also file an amended return within oneyear thereafter under this chapter and shall provide such information as theDepartment may require. The Department may by regulation prescribe suchexceptions to the requirements of this section as it deems appropriate.
(2006, c. 234.)
