23 Va. Admin. Code § 10-112-10
The following words and terms, when used in this chapter, shall have the following meanings unless the context clearly indicates otherwise:
"Commissioner" means the Tax Commissioner.
"Estimated tax" means the amount which an individual reasonably estimates to be the income tax due for the taxable year, less the amount estimated to be the sum of any credits allowable against the tax (including, but not limited to, amounts withheld under § 58.1-460 et seq. of the Code of Virginia).
"Taxable income" means an individual's federal adjusted gross income for the taxable year with the additions, subtractions, deductions and other modifications and adjustments set forth in § 58.1-322 of the Code of Virginia and regulations promulgated thereunder.
"Taxable year" means an individual's taxable year for federal income tax purposes.
"Virginia adjusted gross income" means federal adjusted gross income (FAGI) for the taxable year plus the additions set forth in subsection B of § 58.1-322 of the Code of Virginia, and less the subtractions set forth in subsection C of § 58.1-322 of the Code of Virginia and the additional deduction set forth under subdivision 2(b) of subsection D of § 58.1-322 of the Code of Virginia.
23 Va. Admin. Code § 10-112-10
Statutory Authority
§§ 58.1-203 and 58.1-490 of the Code of Virginia.