Code of Virginia - Title 58.1 Taxation - Section 58.1-390.2 Taxation of pass-through entities

§ 58.1-390.2. Taxation of pass-through entities

Except as provided for in this article, owners of pass-through entities shall be liable for tax under this chapter only in their separate or individual capacities.

(2004, Sp. Sess. I, c. 3.)

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Last modified: April 3, 2009