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Code · Virginia · Title 58.1 · Chapter 3

Code of Virginia § 58.1-397. Reporting requirement; administrative adjustment requests.

92 words·~1 min read·/va/title-58-1/chapter-3/58-1-397

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Partnerships and partners shall report final federal adjustments arising from a partnership-level audit or an administrative adjustment request and make required payments pursuant to the provisions of this article and shall not be required to comply with the provisions of § 58.1-311 . This section shall not apply to adjustments required to be reported for federal income tax purposes pursuant to § 6225(a)(2) of the Internal Revenue Code and shall not apply to the distributive share of adjustments that have been reported as required under § 58.1-311 .
2020, c. 1030 .
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