Chapter 110 - INDIVIDUAL INCOME TAX
- Section 23VAC10-110-10 - Repealed
- Section 23VAC10-110-20 - Meaning of terms
- Section 23VAC10-110-30 - Definitions
- Section 23VAC10-110-40 - Part-year residents
- Section 23VAC10-110-50 - Repealed
- Section 23VAC10-110-60 - Refund of overpayment
- Section 23VAC10-110-70 - [Repealed]
- Section 23VAC10-110-80 - Net operating losses; definitions
- Section 23VAC10-110-81 - Net operating losses; generally
- Section 23VAC10-110-82 - Net operating losses; Virginia modifications in the loss year
- Section 23VAC10-110-83 - Net operating losses; treatment of the Virginia modifications in the loss year
- Section 23VAC10-110-84 - Net operating loss carrybacks and carryovers
- Section 23VAC10-110-85 - Net operating losses; filing status
- Section 23VAC10-110-86 - Net operating losses; preparation of the carryback year or carryforward year return
- Section 23VAC10-110-87 - Net operating losses; when and where to file; interest
- Section 23VAC10-110-90 - Limitations on assessments
- Section 23VAC10-110-100 - Repealed
- Section 23VAC10-110-110 - Transitional modifications to Virginia taxable income
- Section 23VAC10-110-120 - Repealed
- Section 23VAC10-110-130 - [Effective until 9/28/2024] Exemptions and exclusions
- Section 23VAC10-110-130 - [Effective 9/28/2024] Exemptions and exclusions
- Section 23VAC10-110-140 - [Repealed]
- Section 23VAC10-110-141 - Virginia taxable income; additions
- Section 23VAC10-110-142 - [Effective until 9/28/2024] Virginia taxable income; subtractions
- Section 23VAC10-110-142 - [Effective 9/28/2024] Virginia taxable income; subtractions
- Section 23VAC10-110-143 - [Effective until 9/28/2024] Virginia taxable income; deductions
- Section 23VAC10-110-143 - [Effective 9/28/2024] Virginia taxable income; deductions
- Section 23VAC10-110-144 - [Repealed effective 9/28/2024] Virginia taxable income; modifications and adjustments
- Section 23VAC10-110-145 - Subtraction for income attributable to an investment in a Virginia venture capital account
- Section 23VAC10-110-150 to 23VAC10-110-167 - Repealed
- Section 23VAC10-110-170 - Husband and wife
- Section 23VAC10-110-180 - Taxable income of nonresidents
- Section 23VAC10-110-190 - Nonresident spouse
- Section 23VAC10-110-200 to 23VAC10-110-210 - Repealed
- Section 23VAC10-110-220 - Credit for income taxes paid to another state; generally
- Section 23VAC10-110-221 - Credit for income taxes paid to another state; residents
- Section 23VAC10-110-222 - Credit for income taxes paid in another state; nonresidents
- Section 23VAC10-110-225 - Qualified Equity and Subordinated Debt Investments Tax Credit; Definitions
- Section 23VAC10-110-226 - Qualified Equity and Subordinated Debt Investments Tax Credit; general credit provisions
- Section 23VAC10-110-227 - Qualified Equity and Subordinated Debt Investments Tax Credit; qualified business application procedure
- Section 23VAC10-110-228 - Qualified Equity and Subordinated Debt Investments Tax Credit; tax credit application procedure
- Section 23VAC10-110-229 - Qualified Equity and Subordinated Debt Investments Tax Credit; required equity and subordinated debt investment holding period
- Section 23VAC10-110-230 - Accounting
- Section 23VAC10-110-240 - Returns
- Section 23VAC10-110-250 - [Repealed effective 9/28/2024] Special cases in which nonresident not required to file Virginia return
- Section 23VAC10-110-260 - Repealed
- Section 23VAC10-110-270 - Extension of time for filing returns
- Section 23VAC10-110-280 - [Repealed effective 9/28/2024] Nongame wildlife voluntary contribution
- Section 23VAC10-110-290 to 23VAC10-110-300 - Repealed
- Section 23VAC10-110-310 - When, where and how taxes payable and collectible
- Section 23VAC10-110-320 - Individual refunds; crediting overpayment against estimated tax
- Form - FORMS (23VAC10-110)