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Code · Virginia · Title 58.1 · Chapter 3

Code of Virginia § 58.1-407. How dividends allocated.

37 words·~1 min read·/va/title-58-1/chapter-3/58-1-407

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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.
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