{"data":{"id":"us-va/va.-code-58.1-407","jurisdiction":"us-va","citation":"Va. Code § 58.1-407","heading":"How dividends allocated","body":"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.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 10. TAXATION OF CORPORATIONS"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-407/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"f5d42e707fd348fe2c71d1f3d9976f1f15964d38b67e89e94d188438544448da","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-406","next":"us-va/va.-code-58.1-408"},"notice":"GroundRules: Original legal text. Not legal advice."}