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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>372136</law_id><section_number>58.1-395</section_number><catch_line>Nonresident owners</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><referred_to_by><reference>58.1-399</reference><reference>58.1-486.3</reference></referred_to_by><structure><unit label="title" level="1" order_by="125" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="2" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="3" identifier="3">Income Tax</unit><unit label="article" level="4" order_by="6" identifier="9">Taxation of Partnerships</unit></structure><text>
						<section><p>Pass-through entities may make written application to the <span class="dictionary">Tax Commissioner</span> for permission to file a statement of combined <span class="dictionary">pass-through entity</span> income attributable to nonresident <span class="dictionary">owners</span> and thereby relieve nonresident <span class="dictionary">owners</span> from filing <span class="dictionary">individual</span> nonresident returns. The application must state the reasons for seeking such permission. The <span class="dictionary">Tax Commissioner</span>, in his sole discretion, may, for good cause, grant permission to file a combined nonresident return upon such terms as he may determine.</p></section></text><history>2004, Sp. Sess. I, c. 3.</history><metadata><court_decisions><item key="0"><name>VIRGINIA CELLULAR v. Va. Dept. of Taxation</name><case_number>Record 071895.</case_number><citation>666 S.E.2d 374</citation><date>2008-09-12</date><url>https://www.courtlistener.com/opinion/1058441/virginia-cellular-v-va-dept-of-taxation/</url><abstract> .&#x202F;.&#x202F;. 666 S.E.2d 374 (2008) .&#x202F;.&#x202F;. </abstract><court_html><abbr title="Supreme Court of Virginia">SCV</abbr></court_html></item></court_decisions></metadata></law>
