Article 9.1 - REPORTING ADJUSTMENTS TO FEDERAL TAXABLE INCOME FROM FEDERAL PARTNERSHIP AUDITS
- Section 58.1-396 - Definitions
- Section 58.1-397 - Reporting requirement; administrative adjustment requests
- Section 58.1-398 - State partnership representative
- Section 58.1-399 - Reporting and payment requirements for a partnership subject to a final federal adjustment
- Section 58.1-399.1 - Elective payment by a partnership
- Section 58.1-399.2 - Tiered partners
- Section 58.1-399.3 - Alternative reporting and payment method
- Section 58.1-399.4 - Effect of election
- Section 58.1-399.5 - Failure to pay
- Section 58.1-399.6 - De minimis exception
- Section 58.1-399.7 - Administration