{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-486.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-486.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-486.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-486.1.html"}],"law_id":372430,"edition_id":2,"section_id":372430,"structure_id":52993,"section_number":"58.1-486.1","catch_line":"Definitions","history":"2007, c. 796.","full_text":"“Owner” means the same as that term is defined in \u00a7 58.1-390.1.\n\n“Pass-through entity” means the same as that term is defined in \u00a7 58.1-390.1.\n\n“Taxable year” when used in regard to pass-through entities means the taxable year of the pass-through entity for federal income tax purposes. If a pass-through entity does not have a taxable year for federal tax purposes, its tax year for purposes of this article shall be the calendar year.\n\n","order_by":null,"text":{"0":{"id":1388821,"text":"“Owner” means the same as that term is defined in \u00a7 58.1-390.1.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":""},"1":{"id":1388822,"text":"“Pass-through entity” means the same as that term is defined in \u00a7 58.1-390.1.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"prior_prefix":"","next_prefix":""},"2":{"id":1388823,"text":"“Taxable year” when used in regard to pass-through entities means the taxable year of the pass-through entity for federal income tax purposes. If a pass-through entity does not have a taxable year for federal tax purposes, its tax year for purposes of this article shall be the calendar year.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"prior_prefix":""}},"ancestry":[{"id":52993,"edition_id":2,"name":"Withholding by Pass-Through Entities","identifier":"16.1","label":"article","depth":4,"order_by":16,"parent_id":52888,"metadata":{"child_laws":3,"child_structures":0},"date_created":"2026-08-02 03:09:25","date_modified":"2026-08-02 12:35:53","permalink":{"id":1480913,"object_type":"structure","relational_id":52993,"identifier":"16.1","token":"58.1\/I\/3\/16.1","url":"\/58.1\/I\/3\/16.1\/","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":372430,"structure_id":52993,"section_number":"58.1-486.1","catch_line":"Definitions","url":"\/58.1-486.1\/","token":"58.1\/I\/3\/16.1\/58.1-486.1","metadata":false},{"id":372431,"structure_id":52993,"section_number":"58.1-486.2","catch_line":"Withholding tax on Virginia source income of nonresident owners","url":"\/58.1-486.2\/","token":"58.1\/I\/3\/16.1\/58.1-486.2","metadata":false},{"id":372432,"structure_id":52993,"section_number":"58.1-486.3","catch_line":"Penalty","url":"\/58.1-486.3\/","token":"58.1\/I\/3\/16.1\/58.1-486.3","metadata":{"court_decisions":""}}],"next_section":{"id":372431,"structure_id":52993,"section_number":"58.1-486.2","catch_line":"Withholding tax on Virginia source income of nonresident owners","url":"\/58.1-486.2\/","token":"58.1\/I\/3\/16.1\/58.1-486.2","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-486.1\/","history_text":"

This law was first created in 2007. The record of its establishment is cataloged in chapter 796<\/a> 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.<\/p>","references":false,"refers_to":[{"id":372067,"section_number":"58.1-390.1","catch_line":"Definitions","order_by":null,"url":"\/58.1-390.1\/"}],"permalink":{"id":1480915,"object_type":"law","relational_id":372430,"identifier":"58.1-486.1","token":"58.1\/I\/3\/16.1\/58.1-486.1","url":"\/58.1-486.1\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-486.1\/","token":"58.1\/I\/3\/16.1\/58.1-486.1","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-486.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

“Owner” means the same as that term is defined in \u00a7 58.1-390.1<\/a>.<\/p>

“Pass-through entity<\/span>” means the same as that term is defined in \u00a7 58.1-390.1<\/a>.<\/p>

“Taxable year<\/span>” when used in regard to pass-through entities means the taxable year<\/span> of the pass-through entity<\/span> for federal income tax purposes. If a pass-through entity<\/span> does not have a taxable year<\/span> for federal tax purposes, its tax year for purposes of this article shall be the calendar year.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-486.1)\n\n“Owner” means the same as that term is defined in \u00a7 58.1-390.1.\n\n“Pass-through entity” means the same as that term is defined in \u00a7\n58.1-390.1.\n\n“Taxable year” when used in regard to pass-through entities means\nthe taxable year of the pass-through entity for federal income tax purposes. If\na pass-through entity does not have a taxable year for federal tax purposes, its\ntax year for purposes of this article shall be the calendar year.\n\nHISTORY: 2007, c. 796.","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"}}