Chapter
Income Tax
- Article 1 — General Provisions22 sections§§ 58.1-300 · 58.1-301 · 58.1-302 · 58.1-303 · 58.1-304 · 58.1-305 · 58.1-306 · 58.1-307 · 58.1-308 · 58.1-309 · 58.1-310 · 58.1-311 · 58.1-311.1 · 58.1-311.2 · 58.1-312 · 58.1-313 · 58.1-314 · 58.1-315 · 58.1-316 · 58.1-317 · 58.1-318 · 58.1-319
- Article 2 — Individual Income Tax14 sections§§ 58.1-320 · 58.1-321 · 58.1-322 · 58.1-322.01 · 58.1-322.02 · 58.1-322.03 · 58.1-322.04 · 58.1-322.1 · 58.1-322.2 · 58.1-323 · 58.1-323.1 · 58.1-324 · 58.1-325 · 58.1-326
- Article 3 — Tax Credits for Individuals26 sections§§ 58.1-330 · 58.1-331 · 58.1-332 · 58.1-332.1 · 58.1-332.2 · 58.1-333 · 58.1-334 · 58.1-335 · 58.1-336 · 58.1-337 · 58.1-338 · 58.1-339 · 58.1-339.1 · 58.1-339.10 · 58.1-339.11 · 58.1-339.12 · 58.1-339.13 · 58.1-339.14 · 58.1-339.2 · 58.1-339.3 · 58.1-339.4 · 58.1-339.5 · 58.1-339.6 · 58.1-339.7 · 58.1-339.8 · 58.1-339.9
- Article 4 — Accounting, Returns, Procedures for Individuals34 sections§§ 58.1-340 · 58.1-341 · 58.1-341.1 · 58.1-341.2 · 58.1-342 · 58.1-343 · 58.1-344 · 58.1-344.1 · 58.1-344.2 · 58.1-344.3 · 58.1-344.4 · 58.1-345 · 58.1-346.1 · 58.1-346.1:1 · 58.1-346.2 · 58.1-346.2:1 · 58.1-346.3 · 58.1-346.3:1 · 58.1-346.4 · 58.1-346.4:1 · 58.1-347 · 58.1-348 · 58.1-348.1 · 58.1-348.2 · 58.1-348.3 · 58.1-348.4 · 58.1-349 · 58.1-350 · 58.1-351 · 58.1-352 · 58.1-353 · 58.1-354 · 58.1-355 · 58.1-356
- Article 6 — Taxation of Estates and Trusts4 sections§§ 58.1-360 · 58.1-361 · 58.1-362 · 58.1-363
- Article 7 — Tax Credits for Estates and Trusts2 sections§§ 58.1-370 · 58.1-371
- Article 8 — Accounting, Returns, Procedures for Estates and Trusts4 sections§§ 58.1-380 · 58.1-381 · 58.1-382 · 58.1-383
- Article 9 — Taxation of Partnerships13 sections§§ 58.1-390 · 58.1-390.1 · 58.1-390.2 · 58.1-390.3 · 58.1-391 · 58.1-392 · 58.1-393 · 58.1-393.1 · 58.1-394 · 58.1-394.1 · 58.1-394.2 · 58.1-394.3 · 58.1-395
- Article 9.1 — Reporting Adjustments to Federal Taxable Income from Federal Partnership Audits11 sections§§ 58.1-396 · 58.1-397 · 58.1-398 · 58.1-399 · 58.1-399.1 · 58.1-399.2 · 58.1-399.3 · 58.1-399.4 · 58.1-399.5 · 58.1-399.6 · 58.1-399.7
- Article 10 — Taxation of Corporations34 sections§§ 58.1-400 · 58.1-400.1 · 58.1-400.2 · 58.1-400.3 · 58.1-400.4 · 58.1-401 · 58.1-402 · 58.1-403 · 58.1-404 · 58.1-405 · 58.1-405.1 · 58.1-406 · 58.1-407 · 58.1-408 · 58.1-409 · 58.1-410 · 58.1-411 · 58.1-412 · 58.1-413 · 58.1-414 · 58.1-415 · 58.1-416 · 58.1-417 · 58.1-418 · 58.1-419 · 58.1-420 · 58.1-421 · 58.1-422 · 58.1-422.1 · 58.1-422.2 · 58.1-422.3 · 58.1-422.4 · 58.1-422.5 · 58.1-423
- Article 13 — Tax Credits for Corporations36 sections§§ 58.1-430 · 58.1-431 · 58.1-432 · 58.1-433 · 58.1-433.1 · 58.1-434 · 58.1-436 · 58.1-437 · 58.1-438 · 58.1-438.1 · 58.1-439 · 58.1-439.1 · 58.1-439.10 · 58.1-439.11 · 58.1-439.12 · 58.1-439.12:01 · 58.1-439.12:02 · 58.1-439.12:03 · 58.1-439.12:04 · 58.1-439.12:05 · 58.1-439.12:06 · 58.1-439.12:07 · 58.1-439.12:08 · 58.1-439.12:09 · 58.1-439.12:10 · 58.1-439.12:11 · 58.1-439.12:12 · 58.1-439.2 · 58.1-439.3 · 58.1-439.4 · 58.1-439.5 · 58.1-439.6 · 58.1-439.6:1 · 58.1-439.7 · 58.1-439.8 · 58.1-439.9
- Article 13.1 — Grants for Investment and Research and Development in Tobacco-Dependent Localities2 sections§§ 58.1-439.13 · 58.1-439.17
- Article 13.2 — Neighborhood Assistance Act Tax Credit9 sections§§ 58.1-439.18 · 58.1-439.19 · 58.1-439.20 · 58.1-439.20:1 · 58.1-439.20:2 · 58.1-439.21 · 58.1-439.22 · 58.1-439.23 · 58.1-439.24
- Article 13.3 — Education Improvement Scholarships Tax Credits4 sections§§ 58.1-439.25 · 58.1-439.26 · 58.1-439.27 · 58.1-439.28
- Article 13.4 — Virginia Housing Opportunity Tax Credit Act2 sections§§ 58.1-439.29 · 58.1-439.30
- Article 14 — Accounting, Returns, Procedures for Corporations18 sections§§ 58.1-440 · 58.1-440.1 · 58.1-441 · 58.1-442 · 58.1-443 · 58.1-444 · 58.1-445 · 58.1-445.1 · 58.1-446 · 58.1-447 · 58.1-448 · 58.1-449 · 58.1-450 · 58.1-451 · 58.1-452 · 58.1-453 · 58.1-454 · 58.1-455
- Article 16 — Income Tax Withholding29 sections§§ 58.1-460 · 58.1-461 · 58.1-462 · 58.1-463 · 58.1-464 · 58.1-465 · 58.1-466 · 58.1-467 · 58.1-468 · 58.1-469 · 58.1-470 · 58.1-471 · 58.1-472 · 58.1-473 · 58.1-474 · 58.1-475 · 58.1-476 · 58.1-477 · 58.1-478 · 58.1-478.1 · 58.1-479 · 58.1-480 · 58.1-481 · 58.1-482 · 58.1-483 · 58.1-484 · 58.1-485 · 58.1-485.1 · 58.1-486
- Article 16.1 — Withholding by Pass-Through Entities3 sections§§ 58.1-486.1 · 58.1-486.2 · 58.1-486.3
- Article 19 — Estimated Tax11 sections§§ 58.1-490 · 58.1-491 · 58.1-491.1 · 58.1-492 · 58.1-493 · 58.1-494 · 58.1-495 · 58.1-496 · 58.1-497 · 58.1-498 · 58.1-499
- Article 20 — Estimated Taxes of Corporations5 sections§§ 58.1-500 · 58.1-501 · 58.1-502 · 58.1-503 · 58.1-504
- Article 20.1 — Virginia Land Conservation Incentives Act of 19995 sections§§ 58.1-510 · 58.1-511 · 58.1-512 · 58.1-512.1 · 58.1-513
- Article 21 — Setoff Debt Collection Act18 sections§§ 58.1-520 · 58.1-520.1 · 58.1-521 · 58.1-522 · 58.1-523 · 58.1-524 · 58.1-525 · 58.1-526 · 58.1-527 · 58.1-528 · 58.1-529 · 58.1-530 · 58.1-531 · 58.1-531.1 · 58.1-532 · 58.1-533 · 58.1-534 · 58.1-535
- Article 22 — Local Income Tax1 section§§ 58.1-540