Chapter 3 Income Tax

This chapter contains the following:
  • Article 1 General Provisions
  • Article 2 Individual Income Tax
  • Article 3 Tax Credits for Individuals
  • Article 4 Accounting, Returns, Procedures for Individuals
  • Article 6 Taxation of Estates and Trusts
  • Article 7 Tax Credits for Estates and Trusts
  • Article 8 Accounting, Returns, Procedures for Estates and Trusts
  • Article 9 Taxation of Partnerships
  • Article 9.1 Reporting Adjustments to Federal Taxable Income from Federal Partnership Audits
  • Article 10 Taxation of Corporations
  • Article 13 Tax Credits for Corporations
  • Article 13.1 Grants for Investment and Research and Development in Tobacco-Dependent Localities
  • Article 13.2 Neighborhood Assistance Act Tax Credit
  • Article 13.3 Education Improvement Scholarships Tax Credits
  • Article 13.4 Virginia Housing Opportunity Tax Credit Act
  • Article 14 Accounting, Returns, Procedures for Corporations
  • Article 16 Income Tax Withholding
  • Article 16.1 Withholding by Pass-Through Entities
  • Article 19 Estimated Tax
  • Article 20 Estimated Taxes of Corporations
  • Article 20.1 Virginia Land Conservation Incentives Act of 1999
  • Article 21 Setoff Debt Collection Act
  • Article 22 Local Income Tax