Article 14 - ACCOUNTING, RETURNS, PROCEDURES FOR CORPORATIONS
- Section 58.1-440 - Accounting
- Section 58.1-440.1 - Accounting-deferred taxes
- Section 58.1-441 - Reports by corporations
- Section 58.1-442 - Separate, combined, or consolidated returns of affiliated corporations
- Section 58.1-443 - Prohibition of worldwide consolidation or combination
- Section 58.1-444 - Several liability of affiliated corporations
- Section 58.1-445 - Consolidation of accounts
- Section 58.1-445.1 - [Repealed]
- Section 58.1-446 - Price manipulation; intercorporate transactions; parent corporations and subsidiaries
- Section 58.1-447 - Execution of returns of corporations
- Section 58.1-448 - Forms to be furnished
- Section 58.1-449 - Supplemental reports
- Section 58.1-450 - Failure of corporation to make report or return
- Section 58.1-451 - Fraudulent returns, etc., of corporations; penalty
- Section 58.1-452 - Fraudulent returns; criminal liability; penalty
- Section 58.1-453 - Extension of time for filing returns by corporations
- Section 58.1-454 - Department may estimate corporation's tax when no return filed
- Section 58.1-455 - Time of payment of corporation income taxes; penalty and interest for nonpayment