Accounting, Returns, Procedures for Corporations

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This is Article 14 of the Code of Virginia, titled “Accounting, Returns, Procedures for Corporations.” It is part of Chapter 3 “Income Tax”, which is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 18 sections.

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§ 58.1-445.1	Repealed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