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 [Repealed]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 [Repealed]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. Report of change of federal taxable income

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 [Repealed]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 [Repealed]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 [Repealed]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 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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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

Appendix 9998. FORMS (23VAC10-110)