Individual Income Tax
Chapter 75 - Virginia Soybean Excise Tax Regulations [repealed]Chapter 112 - Declaration of Estimated Income Tax by Individuals
Forms (23vac10-110).§ 10-110-10 - (repealed.)§ 10-110-20 - Meaning of Terms.§ 10-110-30 - Definitions.§ 10-110-40 - Part-year Residents.§ 10-110-50 - (repealed.)§ 10-110-60 - Refund of Overpayment.§ 10-110-70 - (repealed.)§ 10-110-80 - Net Operating Losses; Definitions.§ 10-110-81 - Net Operating Losses; Generally.§ 10-110-82 - Net Operating Losses; Virginia Modifications in the Loss Year.§ 10-110-83 - Net Operating Losses; Treatment of the Virginia Modifications in the Loss Year.§ 10-110-84 - Net Operating Loss Carrybacks and Carryovers.§ 10-110-85 - Net Operating Losses; Filing Status.§ 10-110-86 - Net Operating Losses; Preparation of the Carryback Year or Carryforward Year Return.§ 10-110-87 - Net Operating Losses; When and Where to File; Interest.§ 10-110-90 - Limitations on Assessments.§ 10-110-100 - (repealed.)§ 10-110-110 - Transitional Modifications to Virginia Taxable Income.§ 10-110-120 - (repealed.)§ 10-110-130 - Exemptions and Exclusions.§ 10-110-140 - (repealed.)§ 10-110-141 - Virginia Taxable Income; Additions.§ 10-110-142 - Virginia Taxable Income; Subtractions.§ 10-110-143 - Virginia Taxable Income; Deductions.§ 10-110-144 - (repealed.)§ 10-110-145 - Subtraction for Income Attributable to an Investment in a Virginia Venture Capital Account.§ 10-110-150 - (repealed.)§ 10-110-170 - Husband and Wife.§ 10-110-180 - Taxable Income of Nonresidents.§ 10-110-190 - Nonresident Spouse.§ 10-110-200 - (repealed.)§ 10-110-220 - Credit for Income Taxes Paid to Another State; Generally.§ 10-110-221 - Credit for Income Taxes Paid to Another State; Residents.§ 10-110-222 - Credit for Income Taxes Paid in Another State; Nonresidents.§ 10-110-225 - Qualified Equity and Subordinated Debt Investments Tax Credit; Definitions.§ 10-110-226 - Qualified Equity and Subordinated Debt Investments Tax Credit; General Credit Provisions.§ 10-110-227 - Qualified Equity and Subordinated Debt Investments Tax Credit; Qualified Business Application Procedure.§ 10-110-228 - Qualified Equity and Subordinated Debt Investments Tax Credit; Tax Credit Application Procedure.§ 10-110-229 - Qualified Equity and Subordinated Debt Investments Tax Credit; Required Equity and Subordinated Debt Investment Holding Period.§ 10-110-230 - Accounting.§ 10-110-240 - Returns.§ 10-110-250 - (repealed.)§ 10-110-260 - (repealed.)§ 10-110-270 - Extension of Time for Filing Returns.§ 10-110-280 - (repealed.)§ 10-110-290 - (repealed.)§ 10-110-310 - When, Where and How Taxes Payable and Collectible.§ 10-110-320 - Individual Refunds; Crediting Overpayment Against Estimated Tax.