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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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)