§ 58.1-541. Residency
A. For purposes of this article, an individual shall be deemed to be a resident of any county or city in which the individual is domiciled at any time during the taxable year or has maintained his place of abode for an aggregate of more than 183 days of the taxable year.
B. A resident, for purposes of this article, shall also include an estate or trust if the fiduciary is domiciled in any county or city at any time during the taxable year or has a place of abode or a business situs therein for an aggregate of more than 183 days of the taxable year and the estate or trust is principally administered, managed, or directed from that county or city.
C. The local income tax of a resident of a locality for a portion of the taxable year will be computed in accordance with the principles of § 58.1-303 and regulations promulgated by the Tax Commissioner.
(1989, c. 245.)
Sections: Previous 58.1-531 58.1-531.1 58.1-532 58.1-533 58.1-534 58.1-535 58.1-540 58.1-541 58.1-542 58.1-543 58.1-544 58.1-545 58.1-546 58.1-547 58.1-548 NextLast modified: April 16, 2009