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Code of Virginia

Article 2

Individual Income Tax

58.1-320Imposition of tax 58.1-321Exemptions and exclusions 58.1-322Virginia taxable income of residents 58.1-322.01Virginia taxable income; additions 58.1-322.02Virginia taxable income; subtractions 58.1-322.03Virginia taxable income; deductions 58.1-322.04Virginia taxable income; additional modifications 58.1-322.1Expired 58.1-322.2Expired 58.1-323RepealedRepealed 58.1-323.1, 58.1-323.2RepealedRepealed 58.1-324Married individuals 58.1-325Virginia taxable income of nonresident individuals, partners, beneficiaries and certain shareholders 58.1-326Married individuals when one nonresident