Individual Income Tax
This is Article 2 of the Code of Virginia, titled “Individual Income Tax.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle I, titled “Taxes Administered By The Department Of Taxation.” It is part of Chapter 3, titled “Income Tax.” It’s comprised of the following 10 sections.
- § 58.1-320
- Imposition of tax
- § 58.1-321
- Exemptions and exclusions
- § 58.1-322
- Virginia taxable income of residents
- § 58.1-322.1
- Repealed
- § 58.1-322.2
- Repealed
- § 58.1-323
- Repealed
- § 58.1-323.1
- Repealed
- § 58.1-324
- Husband and wife
- § 58.1-325
- Virginia taxable income of nonresident individuals, partners, beneficiaries and certain shareholders
- § 58.1-326
- Husband and wife when one nonresident