58.1-541 - Residency. - Virginia Statutes

§ 58.1-541. Residency.

A. For purposes of this article, an individual shall be deemed to be aresident of any county or city in which the individual is domiciled at anytime during the taxable year or has maintained his place of abode for anaggregate of more than 183 days of the taxable year.

B. A resident, for purposes of this article, shall also include an estate ortrust if the fiduciary is domiciled in any county or city at any time duringthe taxable year or has a place of abode or a business situs therein for anaggregate of more than 183 days of the taxable year and the estate or trustis 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 thetaxable year will be computed in accordance with the principles of § 58.1-303and regulations promulgated by the Tax Commissioner.

(1989, c. 245.)