GroundRules
Browse Virginia regulations
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- 23VAC10-110-229 · Qualified Equity and Subordinated Debt Investments Tax Credit; required equity and subordinated debt investment holding period
- 23VAC10-110-230 · Accounting
- 23VAC10-110-240 · Returns
- 23VAC10-110-270 · Extension of time for filing returns
- 23VAC10-110-310 · When, where and how taxes payable and collectible
- 23VAC10-110-320 · Individual refunds; crediting overpayment against estimated tax
- 23VAC10-112-10 · Definitions
- 23VAC10-112-20 · Declarations of estimated tax; requirement of declaration
- 23VAC10-112-21 · Declarations of estimated tax; contents of declaration
- 23VAC10-112-22 · Declarations of estimated tax; joint declaration by husband and wife
- 23VAC10-112-23 · Declarations of estimated tax; time for filing declaration
- 23VAC10-112-24 · Declarations of estimated tax; amendments of declaration
- 23VAC10-112-25 · Declarations of estimated tax; return as declaration or payment
- 23VAC10-112-26 · Declarations of estimated tax; fiscal year
- 23VAC10-112-27 · Declarations of estimated tax; short taxable year; declaration requirement
- 23VAC10-112-28 · Declaration for individual under a disability
- 23VAC10-112-30 · Payments of estimated tax
- 23VAC10-112-42 · Failure by individual to pay estimated tax; period of underpayment
- 23VAC10-112-43 · Failure by individual to pay estimated tax; exception
- 23VAC10-112-44 · Failure of individual to pay estimated tax; application of section in case of tax withheld on wages
- 23VAC10-112-45 · Failure of individual to pay estimated tax; short taxable year; underpayment of estimated tax
- 23VAC10-115-20 · Transitional modifications to Virginia income
- 23VAC10-115-60 · Share of a nonresident estate, trust or beneficiary in income from Virginia sources
- 23VAC10-115-70 · Credit to trust beneficiary receiving accumulation distribution
- 23VAC10-115-80 · Credits for taxes paid other states
- 23VAC10-115-100 · Accounting
- 23VAC10-115-110 · Returns of estates and trusts
- 23VAC10-115-140 · Definitions; declaration
- 23VAC10-115-145 · Declarations of estimated tax
- 23VAC10-115-150 · Installment payments; due dates and amounts
- 23VAC10-115-152 · Application to short taxable year
- 23VAC10-115-154 · Application of payments
- 23VAC10-115-155 · Credit against estimated tax liability
- 23VAC10-115-160 · Additions to the tax
- 23VAC10-115-161 · Amount of underpayment
- 23VAC10-115-162 · Period of underpayment
- 23VAC10-115-163 · Additions to the tax; exceptions
- 23VAC10-120-10 · Conformity of terms to IRC (Internal Revenue Code)
- 23VAC10-120-20 · Definitions
- 23VAC10-120-40 · Limitations on assessments
- 23VAC10-120-80 · Telecommunications companies; definitions
- 23VAC10-120-81 · Telecommunications companies; tax administration
- 23VAC10-120-82 · Telecommunications companies; imposition of tax
- 23VAC10-120-83 · Minimum tax on telecommunications companies
- 23VAC10-120-84 · Telecommunications companies; corporation income tax
- 23VAC10-120-86 · Telecommunications companies; separate, combined or consolidated returns of affiliated corporations
- 23VAC10-120-88 · Telecommunications companies; estimated taxes
- 23VAC10-120-89 · Noncorporate telecommunications companies
- 23VAC10-120-89.1 · Telecommunications companies; administrative appeals
- 23VAC10-120-90 · Exemptions and exclusions
- 23VAC10-120-100 · Virginia taxable income; definitions; exceptions
- 23VAC10-120-101 · Virginia taxable income; additions
- 23VAC10-120-102 · Virginia taxable income; subtractions
- 23VAC10-120-103 · Subtraction for income attributable to an investment in a Virginia venture capital account
- 23VAC10-120-110 · Additional modifications
- 23VAC10-120-120 · Business entirely within Virginia
- 23VAC10-120-130 · Allocation and apportionment
- 23VAC10-120-140 · How dividends allocated
- 23VAC10-120-150 · What income apportioned and how
- 23VAC10-120-160 · Property factor
- 23VAC10-120-170 · Valuation of property owned or rented
- 23VAC10-120-180 · Average value of property
- 23VAC10-120-190 · Payroll factor
- 23VAC10-120-200 · When compensation deemed paid in this Commonwealth
- 23VAC10-120-210 · Sales factor
- 23VAC10-120-220 · When sales of tangible personal property deemed in this Commonwealth
- 23VAC10-120-230 · When certain other sales deemed in this Commonwealth
- 23VAC10-120-240 · Motor carriers; apportionment
- 23VAC10-120-250 · Financial corporations; apportionment
- 23VAC10-120-260 · Construction corporation; apportionment
- 23VAC10-120-265 · Construction corporation; definitions
- 23VAC10-120-270 · Railway companies; apportionment
- 23VAC10-120-280 · Alternative method of allocation and apportionment
- 23VAC10-120-300 · Accounting
- 23VAC10-120-310 · Reports by corporations
- 23VAC10-120-320 · Consolidated and combined returns; general
- 23VAC10-120-321 · Separate return; description; filing
- 23VAC10-120-322 · Consolidated returns; description; eligible members; filing; consent
- 23VAC10-120-323 · Combined returns; description; eligible members; filing; consent
- 23VAC10-120-324 · Consolidated and combined returns; permission to change
- 23VAC10-120-325 · Consolidated and combined returns; carryovers
- 23VAC10-120-326 · Consolidated return; mixed apportionment factors
- 23VAC10-120-327 · Consolidated and combined returns; examples
- 23VAC10-120-330 · Prohibition of worldwide consolidation or combination
- 23VAC10-120-350 · Consolidation of accounts
- 23VAC10-120-380 · Execution of returns
- 23VAC10-120-390 · Supplemental reports
- 23VAC10-120-400 · Extension of time for filing returns
- 23VAC10-120-410 · Time of payment of corporation income taxes
- 23VAC10-120-420 · Declarations of estimated income tax required
- 23VAC10-120-430 · Time for filing declarations
- 23VAC10-120-440 · Installment payment of estimated tax
- 23VAC10-120-460 · Failure to pay estimated tax
- 23VAC10-140-10 · Definitions
- 23VAC10-140-40 · Other methods of withholding
- 23VAC10-140-50 · Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wages
- 23VAC10-140-60 · Overlapping pay periods, and payment by agent or fiduciary
- 23VAC10-140-70 · Additional withholding
- 23VAC10-140-100 · Included and excluded wages
- 23VAC10-140-110 · Withholding exemption certificates