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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE I. Taxes Administered By the Department of Taxation |
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CHAPTER 3. Income Tax |
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ARTICLE 10. Taxation of Corporations |
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SECTION 58.1-407. How dividends allocated |
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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. |