23 VAC Title 23 Agency 10 — Virginia Tax Regulations 23VAC10-110-150 — (Repealed.) Last amended: Historical Notes Derived from VR630-2-323; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203); derived fr Source: official text ‹ Previous10-110-145 — Subtraction for income attributable to an…Next ›10-110-170 — Husband and wife