Taxation Of Corporations
This is Article 10 of the Code of Virginia, titled “Taxation Of Corporations.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle I, titled “Taxes Administered By The Department Of Taxation.” It is part of Chapter 3, titled “Income Tax.” It’s comprised of the following 29 sections.
- § 58.1-400
- Imposition of tax
- § 58.1-400.1
- Minimum tax on telecommunications companies
- § 58.1-400.2
- Taxation of electric suppliers, pipeline distribution companies, gas utilities, and gas suppliers
- § 58.1-400.3
- Minimum tax on certain electric suppliers
- § 58.1-401
- Exemptions and exclusions
- § 58.1-402
- Virginia taxable income
- § 58.1-403
- Additional modifications to determine Virginia taxable income for certain corporations
- § 58.1-404
- Repealed
- § 58.1-405
- Corporations transacting or conducting entire business within this Commonwealth
- § 58.1-406
- Allocation and apportionment of income
- § 58.1-407
- How dividends allocated
- § 58.1-408
- What income apportioned and how
- § 58.1-409
- Property factor
- § 58.1-410
- Valuation of property owned or rented
- § 58.1-411
- Average value of property
- § 58.1-412
- Payroll factor
- § 58.1-413
- When compensation deemed paid or accrued in this Commonwealth
- § 58.1-414
- Sales factor
- § 58.1-415
- When sales of tangible personal property deemed in the Commonwealth
- § 58.1-416
- When certain other sales deemed in the Commonwealth
- § 58.1-417
- Motor carriers; apportionment
- § 58.1-418
- Financial corporations; apportionment
- § 58.1-419
- Construction corporations; apportionment
- § 58.1-420
- Railway companies; apportionment
- § 58.1-421
- Alternative method of allocation
- § 58.1-422
- Manufacturing companies; apportionment
- § 58.1-422.1
- Retail companies; apportionment
- § 58.1-422.2
- Apportionment; taxpayers with enterprise data center operations
- § 58.1-423
- Income tax paid by commercial spaceflight entities