Article 10 - TAXATION OF CORPORATIONS
- Section 58.1-400 - Imposition of tax
- Section 58.1-400.1 - Minimum tax on telecommunications companies
- Section 58.1-400.2 - Taxation of electric suppliers, pipeline distribution companies, gas utilities, and gas suppliers
- Section 58.1-400.3 - Minimum tax on certain electric suppliers
- Section 58.1-400.4 - Minimum tax on home service contract providers
- Section 58.1-401 - Exemptions and exclusions
- Section 58.1-402 - Virginia taxable income
- Section 58.1-403 - Additional modifications to determine Virginia taxable income for certain corporations
- Section 58.1-404 - Reserved
- Section 58.1-405 - Corporations transacting or conducting entire business within this Commonwealth
- Section 58.1-405.1 - Eligibility of companies for apportionment modification; certification by the Virginia Economic Development Partnership Authority
- Section 58.1-406 - Allocation and apportionment of income
- Section 58.1-407 - How dividends allocated
- Section 58.1-408 - What income apportioned and how
- Section 58.1-409 - Property factor
- Section 58.1-410 - Valuation of property owned or rented
- Section 58.1-411 - Average value of property
- Section 58.1-412 - Payroll factor
- Section 58.1-413 - When compensation deemed paid or accrued in this Commonwealth
- Section 58.1-414 - Sales factor
- Section 58.1-415 - When sales of tangible personal property deemed in the Commonwealth
- Section 58.1-416 - [Contingent expiration date - See Editor's note] When certain other sales deemed in the Commonwealth
- Section 58.1-416 - [Contingent effective date - See Editor's note] When certain other sales deemed in the Commonwealth
- Section 58.1-417 - Motor carriers; apportionment
- Section 58.1-418 - Financial corporations; apportionment
- Section 58.1-419 - Construction corporations; apportionment
- Section 58.1-420 - Railway companies; apportionment
- Section 58.1-421 - Alternative method of allocation
- Section 58.1-422 - Manufacturing companies; apportionment
- Section 58.1-422.1 - Retail companies; apportionment
- Section 58.1-422.2 - Apportionment; taxpayers with enterprise data center operations
- Section 58.1-422.3 - Debt buyers; apportionment
- Section 58.1-422.4 - Property information and analytics firms
- Section 58.1-422.5 - [Contingent effective date - See Editor's note] Internet root infrastructure providers
- Section 58.1-423 - Income tax paid by commercial spaceflight entities