Virginia · Through 9/4/2026 · Newer source version available

Va. Code § 58.1-406: Allocation and apportionment of income

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

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

Collected 2026-09-04T15:17:44Z. Source file · JSON

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