Chapter 110 - INDIVIDUAL INCOME TAX

  1. § 23VAC10-110-10 - Repealed
  2. § 23VAC10-110-20 - Meaning of terms
  3. § 23VAC10-110-30 - Definitions
  4. § 23VAC10-110-40 - Part-year residents
  5. § 23VAC10-110-50 - Repealed
  6. § 23VAC10-110-60 - Refund of overpayment
  7. § 23VAC10-110-70 - [Repealed]
  8. § 23VAC10-110-80 - Net operating losses; definitions
  9. § 23VAC10-110-81 - Net operating losses; generally
  10. § 23VAC10-110-82 - Net operating losses; Virginia modifications in the loss year
  11. § 23VAC10-110-83 - Net operating losses; treatment of the Virginia modifications in the loss year
  12. § 23VAC10-110-84 - Net operating loss carrybacks and carryovers
  13. § 23VAC10-110-85 - Net operating losses; filing status
  14. § 23VAC10-110-86 - Net operating losses; preparation of the carryback year or carryforward year return
  15. § 23VAC10-110-87 - Net operating losses; when and where to file; interest
  16. § 23VAC10-110-90 - Limitations on assessments
  17. § 23VAC10-110-100 - Repealed
  18. § 23VAC10-110-110 - Transitional modifications to Virginia taxable income
  19. § 23VAC10-110-120 - Repealed
  20. § 23VAC10-110-130 - Exemptions and exclusions
  21. § 23VAC10-110-140 - [Repealed]
  22. § 23VAC10-110-141 - Virginia taxable income; additions
  23. § 23VAC10-110-142 - Virginia taxable income; subtractions
  24. § 23VAC10-110-143 - Virginia taxable income; deductions
  25. § 23VAC10-110-144 - Virginia taxable income; modifications and adjustments
  26. § 23VAC10-110-145 - Subtraction for income attributable to an investment in a Virginia venture capital account
  27. § 23VAC10-110-150 to 23VAC10-110-167 - Repealed
  28. § 23VAC10-110-170 - Husband and wife
  29. § 23VAC10-110-180 - Taxable income of nonresidents
  30. § 23VAC10-110-190 - Nonresident spouse
  31. § 23VAC10-110-200 to 23VAC10-110-210 - Repealed
  32. § 23VAC10-110-220 - Credit for income taxes paid to another state; generally
  33. § 23VAC10-110-221 - Credit for income taxes paid to another state; residents
  34. § 23VAC10-110-222 - Credit for income taxes paid in another state; nonresidents
  35. § 23VAC10-110-225 - Qualified Equity and Subordinated Debt Investments Tax Credit; Definitions
  36. § 23VAC10-110-226 - Qualified Equity and Subordinated Debt Investments Tax Credit; general credit provisions
  37. § 23VAC10-110-227 - Qualified Equity and Subordinated Debt Investments Tax Credit; qualified business application procedure
  38. § 23VAC10-110-228 - Qualified Equity and Subordinated Debt Investments Tax Credit; tax credit application procedure
  39. § 23VAC10-110-229 - Qualified Equity and Subordinated Debt Investments Tax Credit; required equity and subordinated debt investment holding period
  40. § 23VAC10-110-230 - Accounting
  41. § 23VAC10-110-240 - Returns
  42. § 23VAC10-110-250 - Special cases in which nonresident not required to file Virginia return
  43. § 23VAC10-110-260 - Repealed
  44. § 23VAC10-110-270 - Extension of time for filing returns
  45. § 23VAC10-110-280 - Nongame wildlife voluntary contribution
  46. § 23VAC10-110-290 to 23VAC10-110-300 - Repealed
  47. § 23VAC10-110-310 - When, where and how taxes payable and collectible
  48. § 23VAC10-110-320 - Individual refunds; crediting overpayment against estimated tax
  49. Form - FORMS (23VAC10-110)

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