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

Va. Code § 58.1-407: How dividends allocated

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

Dividends received to the extent included in Virginia taxable income are allocable to the state of commercial domicile of the taxpaying corporation.Code 1950, § 58-151.037; 1971, Ex. Sess., c. 171; 1981, c. 402; 1984, c. 675.

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

Browse this collection