Virginia Law

Code of Virginia

Table of Contents » Title 58.1. Taxation » Subtitle I. Taxes Administered by the Department of Taxation » Chapter 18. Enforcement, Collection, Refund, Remedies and Review of State Taxes » Article 2. Corrections of Erroneous Assessments; Refunds » § 58.1-1836. Innocent spouse relief

Creating a Report: Check the sections you'd like to appear in the report, then use the "Create Report" button at the bottom of the page to generate your report. Once the report is generated you'll then have the option to download it as a pdf, print or email the report.

Code of Virginia
Title 58.1. Taxation
Chapter 18. Enforcement, Collection, Refund, Remedies and Review of State Taxes

7/7/2026

§ 58.1-1836. Innocent spouse relief.

The Department may grant relief for a spouse who meets the qualifications for relief under § 6015 of the Internal Revenue Code regardless of whether a claim for federal relief was made.

2026, c. 210.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.