Virginia Administrative Code (Last Updated: January 10, 2017) |
Title 23. Taxation |
Agency 10. Department of Taxation |
Chapter 110. Individual Income Tax |
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 [Repealed] |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 [Repealed] |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 [Repealed] |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 [Repealed] |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 [Repealed] |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 [Repealed] |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 [Repealed] |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 [Repealed] |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) |