Va. Code § 58.1-407

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

Section 58.1-407 - How dividends allocated

Dividends received to the extent included in Virginia taxable income are allocable to the state of commercial domicile of the taxpaying corporation.

Va. Code § 58.1-407

Code 1950, § 58-151.037; 1971, Ex. Sess., c. 171; 1981, c. 402; 1984, c. 675.

Amended by Acts 1984, c. 675.

Amended by Acts 1981, c. 402.

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