Article 2 Individual Income Tax

This article is comprised of the following 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  • §58.1-323 Repealed
  • §58.1-323.1 Repealed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