{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-317.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-317.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-317.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-317.html"}],"law_id":371558,"edition_id":2,"section_id":371558,"structure_id":52889,"section_number":"58.1-317","catch_line":"Filing of estimated tax by nonresidents upon the sale of real property; penalties","history":"1990, c. 910.","full_text":"A\n\nNotwithstanding any other provision of this chapter, every nonresident payee receiving payments from the transfer of fee simple title in real property in this Commonwealth shall concurrent with the transfer of title register with the Department of Taxation pursuant to forms and regulations adopted by the Tax Commissioner.\n\nB\n\nThe real estate reporting person as defined in § 6045(e) of the Internal Revenue Code and the regulations thereunder shall obtain from the nonresident payee the registration form required in subsection A of this section. The real estate reporting person shall retain a copy of the registration form in his files and shall transmit the original copy to the Department of Taxation on or before the fifteenth day of the month following the month in which the title was transferred. As prescribed by the Tax Commissioner, a payee may be excused from the filing of a registration form by furnishing the real estate reporting person with a certificate stating that the payment is not subject to the corporation or individual income tax.\n\nC\n\nIf a nonresident payee fails to provide a completed registration form to the real estate reporting person or if such payee provides the real estate reporting person with a registration form that is incomplete or false on its face, the real estate reporting person shall file a registration form on behalf of the payee providing the payee’s name, address, taxpayer identification number, and such other information as may be required by the Tax Commissioner. In the case of each failure to file a registration form with the Tax Commissioner on the date prescribed therefor, the real estate reporting person failing to file such registration form shall pay a $50 penalty for each month that each such failure to file continues, not exceeding six months in the aggregate.\n\nD\n\nAny payee who willfully supplies false or fraudulent information to a real estate reporting person with the intent to evade the payment of income taxes properly due on the transfer of fee simple title to real estate in this Commonwealth and any real estate reporting person who has actual knowledge that any information supplied by a payee is false or fraudulent and fails to notify the Department of Taxation of such shall be guilty of a Class 1 misdemeanor.\n\nE\n\nFor purposes of this section, the term “nonresident payee” means every individual who is not a resident, every nonresident estate or trust, every partnership and S corporation which has nonresident partners or shareholders, or every corporation which is not formed or organized under Virginia law.\n\n","order_by":null,"text":{"0":{"id":1385554,"text":"Notwithstanding any other provision of this chapter, every nonresident payee receiving payments from the transfer of fee simple title in real property in this Commonwealth shall concurrent with the transfer of title register with the Department of Taxation pursuant to forms and regulations adopted by the Tax Commissioner.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1385555,"text":"The real estate reporting person as defined in § 6045(e) of the Internal Revenue Code and the regulations thereunder shall obtain from the nonresident payee the registration form required in subsection A of this section. The real estate reporting person shall retain a copy of the registration form in his files and shall transmit the original copy to the Department of Taxation on or before the fifteenth day of the month following the month in which the title was transferred. As prescribed by the Tax Commissioner, a payee may be excused from the filing of a registration form by furnishing the real estate reporting person with a certificate stating that the payment is not subject to the corporation or individual income tax.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":1385556,"text":"If a nonresident payee fails to provide a completed registration form to the real estate reporting person or if such payee provides the real estate reporting person with a registration form that is incomplete or false on its face, the real estate reporting person shall file a registration form on behalf of the payee providing the payee’s name, address, taxpayer identification number, and such other information as may be required by the Tax Commissioner. In the case of each failure to file a registration form with the Tax Commissioner on the date prescribed therefor, the real estate reporting person failing to file such registration form shall pay a $50 penalty for each month that each such failure to file continues, not exceeding six months in the aggregate.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":1385557,"text":"Any payee who willfully supplies false or fraudulent information to a real estate reporting person with the intent to evade the payment of income taxes properly due on the transfer of fee simple title to real estate in this Commonwealth and any real estate reporting person who has actual knowledge that any information supplied by a payee is false or fraudulent and fails to notify the Department of Taxation of such shall be guilty of a Class 1 misdemeanor.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":1385558,"text":"For purposes of this section, the term “nonresident payee” means every individual who is not a resident, every nonresident estate or trust, every partnership and S corporation which has nonresident partners or shareholders, or every corporation which is not formed or organized under Virginia law.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"ancestry":[{"id":52889,"edition_id":2,"name":"General Provisions","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":52888,"metadata":{"child_laws":22,"child_structures":0},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:35:50","permalink":{"id":1480271,"object_type":"structure","relational_id":52889,"identifier":"1","token":"58.1\/I\/3\/1","url":"\/58.1\/I\/3\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52888,"edition_id":2,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":3,"parent_id":52818,"metadata":{"child_laws":307,"child_structures":23},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:35:49","permalink":{"id":1480269,"object_type":"structure","relational_id":52888,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371444,"structure_id":52889,"section_number":"58.1-300","catch_line":"Incomes not subject to local taxation","url":"\/58.1-300\/","token":"58.1\/I\/3\/1\/58.1-300","metadata":false},{"id":371455,"structure_id":52889,"section_number":"58.1-301","catch_line":"(Applicable to taxable years beginning on and after January 1, 2023) Conformity to Internal Revenue Code","url":"\/58.1-301\/","token":"58.1\/I\/3\/1\/58.1-301","metadata":false},{"id":371466,"structure_id":52889,"section_number":"58.1-302","catch_line":"Definitions","url":"\/58.1-302\/","token":"58.1\/I\/3\/1\/58.1-302","metadata":false},{"id":371467,"structure_id":52889,"section_number":"58.1-303","catch_line":"Residency for portion of tax year","url":"\/58.1-303\/","token":"58.1\/I\/3\/1\/58.1-303","metadata":false},{"id":371468,"structure_id":52889,"section_number":"58.1-304","catch_line":"Reserved","url":"\/58.1-304\/","token":"58.1\/I\/3\/1\/58.1-304","metadata":false},{"id":371469,"structure_id":52889,"section_number":"58.1-305","catch_line":"Duties of commissioner of the revenue relating to income tax","url":"\/58.1-305\/","token":"58.1\/I\/3\/1\/58.1-305","metadata":false},{"id":371470,"structure_id":52889,"section_number":"58.1-306","catch_line":"Filing of individual, estate or trust income tax returns with the Department","url":"\/58.1-306\/","token":"58.1\/I\/3\/1\/58.1-306","metadata":false},{"id":371471,"structure_id":52889,"section_number":"58.1-307","catch_line":"Disposition of returns; handling of state income tax payments; audit","url":"\/58.1-307\/","token":"58.1\/I\/3\/1\/58.1-307","metadata":false},{"id":371472,"structure_id":52889,"section_number":"58.1-308","catch_line":"Assessment and payment of deficiency; fraud; penalties","url":"\/58.1-308\/","token":"58.1\/I\/3\/1\/58.1-308","metadata":false},{"id":371473,"structure_id":52889,"section_number":"58.1-309","catch_line":"Refund of overpayment","url":"\/58.1-309\/","token":"58.1\/I\/3\/1\/58.1-309","metadata":false},{"id":371474,"structure_id":52889,"section_number":"58.1-310","catch_line":"Examination of federal returns","url":"\/58.1-310\/","token":"58.1\/I\/3\/1\/58.1-310","metadata":false},{"id":371487,"structure_id":52889,"section_number":"58.1-311","catch_line":"Report of change in federal taxable income","url":"\/58.1-311\/","token":"58.1\/I\/3\/1\/58.1-311","metadata":false},{"id":371485,"structure_id":52889,"section_number":"58.1-311.1","catch_line":"Report of change in taxes paid to other states","url":"\/58.1-311.1\/","token":"58.1\/I\/3\/1\/58.1-311.1","metadata":false},{"id":371486,"structure_id":52889,"section_number":"58.1-311.2","catch_line":"Final determination date","url":"\/58.1-311.2\/","token":"58.1\/I\/3\/1\/58.1-311.2","metadata":false},{"id":371498,"structure_id":52889,"section_number":"58.1-312","catch_line":"Limitations on assessment","url":"\/58.1-312\/","token":"58.1\/I\/3\/1\/58.1-312","metadata":false},{"id":371514,"structure_id":52889,"section_number":"58.1-313","catch_line":"Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of lien","url":"\/58.1-313\/","token":"58.1\/I\/3\/1\/58.1-313","metadata":{"court_decisions":""}},{"id":371525,"structure_id":52889,"section_number":"58.1-314","catch_line":"Lien of jeopardy assessment; notice of lien","url":"\/58.1-314\/","token":"58.1\/I\/3\/1\/58.1-314","metadata":false},{"id":371536,"structure_id":52889,"section_number":"58.1-315","catch_line":"Transitional modifications to Virginia taxable income","url":"\/58.1-315\/","token":"58.1\/I\/3\/1\/58.1-315","metadata":false},{"id":371547,"structure_id":52889,"section_number":"58.1-316","catch_line":"Information reporting on rental payments to nonresident payees; penalties","url":"\/58.1-316\/","token":"58.1\/I\/3\/1\/58.1-316","metadata":false},{"id":371558,"structure_id":52889,"section_number":"58.1-317","catch_line":"Filing of estimated tax by nonresidents upon the sale of real property; penalties","url":"\/58.1-317\/","token":"58.1\/I\/3\/1\/58.1-317","metadata":false},{"id":371568,"structure_id":52889,"section_number":"58.1-318","catch_line":"Investments eligible for tax credits","url":"\/58.1-318\/","token":"58.1\/I\/3\/1\/58.1-318","metadata":false},{"id":371569,"structure_id":52889,"section_number":"58.1-319","catch_line":"Unclaimed tax credits; report","url":"\/58.1-319\/","token":"58.1\/I\/3\/1\/58.1-319","metadata":false}],"previous_section":{"id":371547,"structure_id":52889,"section_number":"58.1-316","catch_line":"Information reporting on rental payments to nonresident payees; penalties","url":"\/58.1-316\/","token":"58.1\/I\/3\/1\/58.1-316","metadata":false},"next_section":{"id":371568,"structure_id":52889,"section_number":"58.1-318","catch_line":"Investments eligible for tax credits","url":"\/58.1-318\/","token":"58.1\/I\/3\/1\/58.1-318","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-317\/","history_text":"

This law was first created in 1990. The record of its establishment is cataloged in chapter 910 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1990 \u201cActs\u201d aren\u2019t available online.<\/p>","references":[{"id":369183,"section_number":"55.1-1010","catch_line":"Separate charge for reporting transactions limited","order_by":null,"url":"\/55.1-1010\/"}],"refers_to":false,"permalink":{"id":1480349,"object_type":"law","relational_id":371558,"identifier":"58.1-317","token":"58.1\/I\/3\/1\/58.1-317","url":"\/58.1-317\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-317\/","token":"58.1\/I\/3\/1\/58.1-317","dublin_core":{"Title":"Filing of estimated tax by nonresidents upon the sale of real property; penalties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-317","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Notwithstanding any other provision of this chapter, every nonresident payee<\/span> receiving payments from the transfer of fee simple title in real property in this Commonwealth shall concurrent with the transfer of title register with the Department<\/span> of Taxation pursuant to forms and regulations adopted by the Tax Commissioner<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The real estate<\/span> reporting person as defined in § 6045(e) of the Internal Revenue Code and the regulations thereunder shall obtain from the nonresident payee<\/span> the registration form required in subsection A of this section. The real estate<\/span> reporting person shall retain a copy of the registration form in his files and shall transmit the original copy to the Department<\/span> of Taxation on or before the fifteenth day of the month following the month in which the title was transferred. As prescribed by the Tax Commissioner<\/span>, a payee may be excused from the filing of a registration form by furnishing the real estate<\/span> reporting person with a certificate stating that the payment is not subject to the corporation<\/span> or individual<\/span> income tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> If a nonresident payee<\/span> fails to provide a completed registration form to the real estate<\/span> reporting person or if such payee provides the real estate<\/span> reporting person with a registration form that is incomplete or false on its face, the real estate<\/span> reporting person shall file a registration form on behalf of the payee providing the payee’s name, address, taxpayer<\/span> identification number, and such other information as may be required by the Tax Commissioner<\/span>. In the case of each failure to file a registration form with the Tax Commissioner<\/span> on the date prescribed therefor, the real estate<\/span> reporting person failing to file such registration form shall pay a $50 penalty<\/span> for each month that each such failure to file continues, not exceeding six months in the aggregate. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Any payee who willfully supplies false or fraudulent information to a real estate<\/span> reporting person with the intent<\/span> to evade the payment of income taxes properly due on the transfer of fee simple title to real estate<\/span> in this Commonwealth and any real estate<\/span> reporting person who has actual knowledge that any information supplied by a payee is false or fraudulent and fails to notify the Department<\/span> of Taxation of such shall be guilty of a Class 1 misdemeanor<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> For purposes of this section, the term “nonresident payee<\/span>” means every individual<\/span> who is not a resident<\/span>, every nonresident estate or trust<\/span>, every partnership and S corporation<\/span> which has nonresident partners or shareholders, or every corporation<\/span> which is not formed or organized under Virginia law<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFILING OF ESTIMATED TAX BY NONRESIDENTS UPON THE SALE OF REAL PROPERTY;\nPENALTIES (\u00a7 58.1-317)\n\nA. Notwithstanding any other provision of this chapter, every nonresident payee\nreceiving payments from the transfer of fee simple title in real property in\nthis Commonwealth shall concurrent with the transfer of title register with the\nDepartment of Taxation pursuant to forms and regulations adopted by the Tax\nCommissioner.\n\nB. The real estate reporting person as defined in § 6045(e) of the Internal\nRevenue Code and the regulations thereunder shall obtain from the nonresident\npayee the registration form required in subsection A of this section. The real\nestate reporting person shall retain a copy of the registration form in his\nfiles and shall transmit the original copy to the Department of Taxation on or\nbefore the fifteenth day of the month following the month in which the title was\ntransferred. As prescribed by the Tax Commissioner, a payee may be excused from\nthe filing of a registration form by furnishing the real estate reporting person\nwith a certificate stating that the payment is not subject to the corporation or\nindividual income tax.\n\nC. If a nonresident payee fails to provide a completed registration form to the\nreal estate reporting person or if such payee provides the real estate reporting\nperson with a registration form that is incomplete or false on its face, the\nreal estate reporting person shall file a registration form on behalf of the\npayee providing the payee’s name, address, taxpayer identification number,\nand such other information as may be required by the Tax Commissioner. In the\ncase of each failure to file a registration form with the Tax Commissioner on\nthe date prescribed therefor, the real estate reporting person failing to file\nsuch registration form shall pay a $50 penalty for each month that each such\nfailure to file continues, not exceeding six months in the aggregate.\n\nD. Any payee who willfully supplies false or fraudulent information to a real\nestate reporting person with the intent to evade the payment of income taxes\nproperly due on the transfer of fee simple title to real estate in this\nCommonwealth and any real estate reporting person who has actual knowledge that\nany information supplied by a payee is false or fraudulent and fails to notify\nthe Department of Taxation of such shall be guilty of a Class 1 misdemeanor.\n\nE. For purposes of this section, the term “nonresident payee” means\nevery individual who is not a resident, every nonresident estate or trust, every\npartnership and S corporation which has nonresident partners or shareholders, or\nevery corporation which is not formed or organized under Virginia law.\n\nHISTORY: 1990, c. 910.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}