CHAPTER 614

An Act to amend and reenact § 58-105, as amended, of the Code of Vir-
ginia, relating to individual income tax returns. (H 464]

Approved March 31, 1956

Be it enacted by the General Assembly of Virginia:

1. That § 58-105, as amended, of the Code of Virginia be amended
and reenacted as follows: .

§ 58-105. (a) Who must file and where.—Every individual having
for the taxable year a gross income of one thousand dollars or more shall
make a return stating specifically the items of his entire income and the
ea which he claims as deductions and exemptions allowed by this
chapter.

Every resident individual who is required by this chapter to file a
return shall file his return with the commissioner of the revenue for the
county or city in which he resides and every nonresident individual who
is required by this chapter to file a return shall file his return with the
commissioner ef the revenue for the county or city in which all or a
part of his income from sources within this State was derived. If the
individual is unable to make his own return, the return shall be made by
a duly authorized agent.

(b) Husband and wife.—

(1) In general.—A husband and wife may make a single return
jointly. Such a return may be made even though one of the spouses has
neither gross income nor deductions. If a joint return is made the tax
shall be computed on the aggregate income and the liability with respect
to the tax shall be joint and several.

(2) Nonresident.—No joint return may be made if either the husband
or wife is a nonresident of this State wnless both are required by this
chapter to file a return.

(3) Different taxable years.—No joint return shall be made if the
husband and wife have different taxable years; except that if such taxable
years begin on the same day and end on different days because of the
death of either or of both, then the joint return may be made with re-
spect to the taxable year of each. The above exception shall not apply if
the surviving spouse remarries before the close of his taxable year, nor
if ihe texatle year of either spouse is a fractional part of a year under
§ 58-88.

(4) Joint return after death.—In the case of the death of one
spouse or both spouses the joint return with respect to the decedent may
be made only by his executor or administrator; except that in the case of
the death of one spouse the joint return may be made by the surviving
spouse with respect to both himself and the decedent if (A) no return
for the taxable year has been made by the decedent, (B) no executor or
administrator has been appointed, and (C) no executor or administrator
is appointed before the last day prescribed by law for filing the return
of the surviving spouse. If an executor or administrator of the decedent
is appointed after the making of the joint return by the surviving spouse,
the executor or administrator may disaffirm such joint return by making,
within one year after the last day prescribed by law for filing the return
of the surviving spouse, a separate return for the taxable year of the
decedent with respect to which the joint return was made, in which case
the return made by the survivor shall constitute his separate return.

(5) Determination of status.—-For the purpose of this section:

(A) The status as husband and wife of two individuals having
taxable years beginning on the same day shall be determined—
CHS. 614, 615, 616] ACTS OF ASSEMBLY 967

(i) ‘s both have the same taxable year—as of the close of such
year; an

(ii) If one dies before the close of the taxable year of the other—as
of the time of such death; and

(B) An individual who is legally separated from his spouse under
a decree of divorce or of separate maintenance shall not be considered as
married.