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Virginia Administrative Code
Title 23. Taxation
Title 23. Taxation
Agency 10. Department of Taxation
11/24/2024

Chapter 110.
Individual Income Tax
Read 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[Repealed]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[Repealed]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[Repealed]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[Repealed]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[Repealed]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[Repealed]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[Repealed]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[Repealed]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[Repealed]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[Repealed]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[Repealed]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[Repealed]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[Repealed]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)

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As a service to the public, the Virginia Administrative Code is provided online by the Virginia General Assembly. We are unable to answer legal questions or respond to requests for legal advice, including application of law to specific fact. To understand and protect your legal rights, you should consult an attorney.