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Individual Income Tax | Midpage
Collections
Virginia Administrative Code
Title 23
10
Chapter 110
Individual Income Tax
20
Meaning of terms.
30
Definitions.
40
Part-year residents.
60
Refund of overpayment.
80
Net operating losses; definitions.
81
Net operating losses; generally.
82
Net operating losses; Virginia modifications in the loss year.
83
Net operating losses; treatment of the Virginia modifications in the loss year.
84
Net operating loss carrybacks and carryovers.
85
Net operating losses; filing status.
86
Net operating losses; preparation of the carryback year or carryforward year return.
87
Net operating losses; when and where to file; interest.
90
Limitations on assessments.
110
Transitional modifications to Virginia taxable income.
130
Exemptions and exclusions.
141
Virginia taxable income; additions.
142
Virginia taxable income; subtractions.
143
Virginia taxable income; deductions.
145
Subtraction for income attributable to an investment in a Virginia venture capital account.
170
Husband and wife.
180
Taxable income of nonresidents.
190
Nonresident spouse.
220
Credit for income taxes paid to another state; generally.
221
Credit for income taxes paid to another state; residents.
222
Credit for income taxes paid in another state; nonresidents.
225
Qualified Equity and Subordinated Debt Investments Tax Credit; Definitions.
226
Qualified Equity and Subordinated Debt Investments Tax Credit; general credit provisions.
227
Qualified Equity and Subordinated Debt Investments Tax Credit; qualified business application procedure.
228
Qualified Equity and Subordinated Debt Investments Tax Credit; tax credit application procedure.
229
Qualified Equity and Subordinated Debt Investments Tax Credit; required equity and subordinated debt investment holding period.
230
Accounting.
240
Returns.
270
Extension of time for filing returns.
310
When, where and how taxes payable and collectible.
320
Individual refunds; crediting overpayment against estimated tax.
9998
Forms (23Vac10-110).