Virginia Subtractions From Income. Before you can calculate your tax amount, you must first determine your Virginia taxable income (VTI), upon which your tax is based. Federal adjusted gross income (FAGI) is the starting point for computing (VTI) on individual tax returns.
An artesian well is a pumpless water source that uses pipes to allow underground water that is under pressure to rise to the surface.
An aquitard can trap groundwater in an aquifer and create an artesian well. When groundwater flows beneath an aquitard from a higher elevation area to a lower elevation, such as from a mountain slope to a valley floor, the pressure on the groundwater can be enough to force the water out of any well that's drilled into that aquifer.