Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 110 - INDIVIDUAL INCOME TAX
Section 23VAC10-110-144 - Virginia taxable income; modifications and adjustments

Universal Citation: 3 VA Admin Code 10-110-144
Current through Register Vol. 41, No. 3, September 23, 2024

The modifications set forth in § 58.1-315 of the Code of Virginia shall be added or subtracted, whichever is applicable, in determining Virginia taxable income. (See also 23VAC10-110-110.)

Statutory Authority: § 58.1-203 of the Code of Virginia.

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