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Repealed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Repealed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Repealed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Repealed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