Y'all will have fun this. A previous Tax Comm. ruling on this very topic.
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<FONT size=2>Rulings of the Tax Commissioner</FONT>


<FONT size=2>August 19, 2003</FONT></FONT>

<FONT face=Arial>Article 1 of Title 58.1 of the Code of Virginia sets forth the general provisions for taxes administered within the Commonwealth of Virginia. Virginia Code § 58.1-1, which is included in Article 1 of this Title, defines "taxpayer" to mean:</FONT>


<FONT face=Arial><U>every person</U>, corporation, partnership, organization, trust or estate subject to taxation under the laws of this Commonwealth, or under the ordinances, resolutions or orders of any county, city, town or other political subdivision of this Commonwealth. (Emphasis added.)</FONT><FONT face=Arial></FONT>


<FONT face=Arial>Taxpayers, therefore, are identified as persons, corporations, partnerships, organizations, trusts, and estates. The term, "person" includes individuals who would be subject to taxation under the laws of Virginia.</FONT>

<FONT face=Arial>Chapter 3 of Title 58.1 of the Code of Virginia specifically sets forth the income tax laws administered by the Department. Virginia Code § 58.1-302 defines "individual" to mean:</FONT>


<FONT face=Arial><U>all natural persons</U> whether married or unmarried and fiduciaries acting for natural persons, but not fiduciaries acting for trusts or estates. (Emphasis added.)</FONT><FONT face=Arial></FONT>


<FONT face=Arial>In this statute, an individual is specifically defined as a natural person. Partnerships, corporations, estates, trusts, and similar entities are excluded from this definition. As the Taxpayer has correctly stated, he is a natural person and, as such, is considered an individual for Virginia tax purposes.</FONT>

<FONT face=Arial>Virginia Code § 58.1-320 provides, "A tax is hereby annually imposed on the Virginia taxable income for each taxable year of every <U>individual</U> . . . ." (Emphasis added.) Any individual who receives Virginia taxable income is subject to Virginia income tax.
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<FONT face=Arial></FONT>So, in his world:


"Taxpayers" are "persons" and&"individuals" are "natural persons," and that means you have to pay.


But he didn't talk about& "persons." Which goes back to what Jim pointed out.


I hate tax-people.


Randy