Individual Income Tax

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This is Article 2 of the Code of Virginia, titled “Individual Income Tax.” It is part of Chapter 3 “Income Tax”, which is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 14 sections.

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§ 58.1-323	Repealed
§ 58.1-323.1	Repealed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