GroundRules
Va. Code § 58.1-400: Imposition of tax
Where this section sits in the code
- Title 58.1. TAXATION
- Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION
- Chapter 3. INCOME TAX
- Article 10. TAXATION OF CORPORATIONS
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.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.
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