State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-3 > 58-1-395§ 58.1-395. Nonresident owners.
Pass-through entities may make written application to the Tax Commissionerfor permission to file a statement of combined pass-through entity incomeattributable to nonresident owners and thereby relieve nonresident ownersfrom filing individual nonresident returns. The application must state thereasons for seeking such permission. The Tax Commissioner, in his solediscretion, may, for good cause, grant permission to file a combinednonresident return upon such terms as he may determine.
(2004, Sp. Sess. I, c. 3.)
