79279758.1-447Virginia Decodedhttps://vacode.org2016TaxationTaxes Administered By The Department Of TaxationIncome TaxAccounting, Returns, Procedures For CorporationsExecution of returns of corporationsCode 1950, § 58-151.084; 1971, Ex. Sess., c. 171; 1984, c. 675.http://law.lis.virginia.gov/vacode/58.1-447//58.1-447/58.1/I/3/14/58.1-447