Va. Code § 58.1-406

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

Section 58.1-406 - Allocation and apportionment of income

Any corporation having income from business activity which is taxable both within and without the Commonwealth shall allocate and apportion its Virginia taxable income as provided in §§ 58.1-407 through 58.1-420.

Va. Code § 58.1-406

Code 1950, § 58-151.035; 1971, Ex. Sess., c. 171; 1976, c. 436; 1979, c. 371; 1984, c. 675.

Amended by Acts 1984, c. 675.

Amended by Acts 1979, c. 371.

Amended by Acts 1976, c. 436.

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