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- [Repealed]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- [Repealed]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- [Repealed]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- [Repealed]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- [Repealed]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- [Repealed]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
- [Repealed]
- 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- [Repealed]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- [Repealed]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
- [Repealed]
- Section 260
- [Repealed]
- Section 270
- Extension of time for filing returns
- Section 280
- [Repealed]
- 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- [Repealed]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)