§ 58.1-326. Husband and wife when one nonresident
If husband or wife is a resident and the other is a nonresident, separate taxes shall be determined on their separate Virginia taxable incomes on such single or separate forms as may be required by the Department, unless both elect to determine their joint Virginia taxable income as if both were residents.
(Code 1950, § 58-151.012; 1971, Ex. Sess., c. 171; 1984, c. 675.)
Sections: Previous 58.1-322 58.1-322.1 58.1-322.2 58.1-323 58.1-323.1 58.1-324 58.1-325 58.1-326 58.1-330 58.1-331 58.1-332 58.1-332.1 58.1-333 58.1-334 58.1-335 NextLast modified: April 3, 2009