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us-va/regulation/title-23/agency-10/chapter-110 — Chapter 110. Individual Income Tax · Axiom
Axiom
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Virginia
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Regulations
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Title 23
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Agency 10
Chapter 110. Individual Income Tax
49 sections
23VAC10-110-10. [Repealed]
23VAC10-110-20. Meaning of terms
23VAC10-110-30. Definitions
23VAC10-110-40. Part-year residents
23VAC10-110-50. [Repealed]
23VAC10-110-60. Refund of overpayment
23VAC10-110-70. [Repealed]
23VAC10-110-80. Net operating losses; definitions
23VAC10-110-81. Net operating losses; generally
23VAC10-110-82. Net operating losses; Virginia modifications in the loss year
23VAC10-110-83. Net operating losses; treatment of the Virginia modifications in the loss year
23VAC10-110-84. Net operating loss carrybacks and carryovers
23VAC10-110-85. Net operating losses; filing status
23VAC10-110-86. Net operating losses; preparation of the carryback year or carryforward year return
23VAC10-110-87. Net operating losses; when and where to file; interest
23VAC10-110-90. Limitations on assessments
23VAC10-110-100. [Repealed]
23VAC10-110-110. Transitional modifications to Virginia taxable income
23VAC10-110-120. [Repealed]
23VAC10-110-130. Exemptions and exclusions
23VAC10-110-140. [Repealed]
23VAC10-110-141. Virginia taxable income; additions
23VAC10-110-142. Virginia taxable income; subtractions
23VAC10-110-143. Virginia taxable income; deductions
23VAC10-110-144. [Repealed]
23VAC10-110-145. Subtraction for income attributable to an investment in a Virginia venture capital account
23VAC10-110-150. [Repealed]
23VAC10-110-170. Husband and wife
23VAC10-110-180. Taxable income of nonresidents
23VAC10-110-190. Nonresident spouse
23VAC10-110-200. [Repealed]
23VAC10-110-220. Credit for income taxes paid to another state; generally
23VAC10-110-221. Credit for income taxes paid to another state; residents
23VAC10-110-222. Credit for income taxes paid in another state; nonresidents
23VAC10-110-225. Qualified Equity and Subordinated Debt Investments Tax Credit; Definitions
23VAC10-110-226. Qualified Equity and Subordinated Debt Investments Tax Credit; general credit provisions
23VAC10-110-227. Qualified Equity and Subordinated Debt Investments Tax Credit; qualified business application procedure
23VAC10-110-228. Qualified Equity and Subordinated Debt Investments Tax Credit; tax credit application procedure
23VAC10-110-229. Qualified Equity and Subordinated Debt Investments Tax Credit; required equity and subordinated debt investment holding period
23VAC10-110-230. Accounting
23VAC10-110-240. Returns
23VAC10-110-250. [Repealed]
23VAC10-110-260. [Repealed]
23VAC10-110-270. Extension of time for filing returns
23VAC10-110-280. [Repealed]
23VAC10-110-290. [Repealed]
23VAC10-110-310. When, where and how taxes payable and collectible
23VAC10-110-320. Individual refunds; crediting overpayment against estimated tax
23vac10-110-Forms. Forms (23vac10-110)
