Article

Individual Income Tax

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 § 58.1-323— Repealed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 § 58.1-323.1— Repealed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