Virginia Statutes
§ 58.1-399.6 — De minimis exception
Virginia § 58.1-399.6
JurisdictionVirginia
Title 58.1Taxation
Subtitle ITaxes Administered by the Department of Taxation
Ch. 3Income Tax
Art. 9.1Reporting Adjustments to Federal Taxable Income from Federal Partnership Audits
This text of Virginia § 58.1-399.6 (De minimis exception) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Va. Code Ann. § 58.1-399.6 (2026).
Text
The Department may establish a de minimis tax liability amount. If a partner or partnership has a tax liability less than such amount, the Department may exempt such partner or partnership from the reporting and payment requirements of this article.
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Legislative History
2020, c. 1030.
Nearby Sections
15
§ 58.1-1
Definitions§ 58.1-100
Property subject to state taxation only§ 58.1-1000
Definitions§ 58.1-1001
Tax levied; rate§ 58.1-1002
Exemptions§ 58.1-1003.1
Bad debt; deduction; definition§ 58.1-1003.2
Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents§ 58.1-1003.3
Roll-your-own cigarette machines§ 58.1-1004
Repealed§ 58.1-1008
Monthly reports of stamping agents; penalty§ 58.1-1008.1
Monthly reports of tobacco product manufacturersCite This Page — Counsel Stack
Bluebook (online)
Virginia § 58.1-399.6, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/58.1/58.1-399.6.