Accounting, Returns, Procedures for Individuals

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Article 4 of the Code of Virginia, titled “Accounting, Returns, Procedures for Individuals.” It is part of Chapter 3 “Income Tax”, which is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”. It contains 34 laws.

It’s comprised of the following 34 sections.

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§ 58.1-345	Repealed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§ 58.1-346.1:1	Repealed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§ 58.1-346.2:1	Repealed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§ 58.1-346.3:1	Repealed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§ 58.1-346.4:1	Repealed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