The amount reported on your 2024 Form 760C, line 3 is actually your 2023 income tax liability and is used to determine if you have an underpayment of taxes.
It was reported on your 2023 Virginia Form 760 on page 2, line 18, and is the net amount of tax. (See the sample screen shot below for guidance.)
Form VA760CG will have the same line as the regular 760 form.

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