Administrative Code

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Virginia Administrative Code
Title 23. Taxation
Title 23. Taxation
Agency 10. Department Of Taxation
11/28/2020

Chapter 110. Individual Income TaxRead Chapter

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[Repealed]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[Repealed]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[Repealed]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[Repealed]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[Repealed]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[Repealed]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[Repealed]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[Repealed]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

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