Va. Code § 58.1-400

Current with changes from the 2024 legislative session through ch. 845

Section 58.1-400 - Imposition of tax

A tax at the rate of six percent is hereby annually imposed on the Virginia taxable income for each taxable year of every corporation organized under the laws of the Commonwealth and every foreign corporation having income from Virginia sources.

Va. Code § 58.1-400

Code 1950, §§ 58-151.03, 58-151.031; 1971, Ex. Sess., c. 171; 1972, cc. 310, 563; 1978, cc. 159, 796; 1981, c. 402; 1984, c. 675.

Amended by Acts 1984, c. 675.

Amended by Acts 1981, c. 402.

Amended by Acts 1978, § cc. 159, 796.

Amended by Acts 1972, § cc. 310, 563.

Amended by Acts 1971, § Ex. Sess., c. 171.