King v. Forst

The Virginia General Assembly has authorized Virginia taxpayers to receive credit for taxes paid to other jurisdictions under certain circumstances. Code § 58-151.015 limits the credit, as pertinent to this case, to circumstances in which a Virginia resident

has become liable for income tax to another state, on earned income or business income, or any part thereof, . . . derived from sources without the Commonwealth and subject to taxation under this chapter. . . .

Once the taxpayer submits proof of payment, his Virginia income tax liability is credited with “the income tax so paid by him to…