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§58.1-323 Repealed
§58.1-323.1 Repealed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
