SECTION 58.1-400. Imposition of tax

SECTION 58.1-400.1. Minimum tax on telecommunications companies

SECTION 58.1-400.2. Taxation of electric suppliers, pipeline distribution companies, gas utilities, and gas suppliers

SECTION 58.1-400.3. Minimum tax on certain electric suppliers

SECTION 58.1-400.4. Minimum tax on home service contract providers

SECTION 58.1-401. Exemptions and exclusions

SECTION 58.1-402. Virginia taxable income

SECTION 58.1-403. Additional modifications to determine Virginia taxable income for certain corporations

SECTION 58.1-404. Reserved

SECTION 58.1-405. Corporations transacting or conducting entire business within this Commonwealth

SECTION 58.1-405.1. Eligibility of companies for apportionment modification; certification by the Virginia Economic Development Partnership Authority

SECTION 58.1-406. Allocation and apportionment of income

SECTION 58.1-407. How dividends allocated

SECTION 58.1-408. What income apportioned and how

SECTION 58.1-409. Property factor

SECTION 58.1-410. Valuation of property owned or rented

SECTION 58.1-411. Average value of property

SECTION 58.1-412. Payroll factor

SECTION 58.1-413. When compensation deemed paid or accrued in this Commonwealth

SECTION 58.1-414. Sales factor

SECTION 58.1-415. When sales of tangible personal property deemed in the Commonwealth

SECTION 58.1-416. When certain other sales deemed in the Commonwealth

SECTION 58.1-417. Motor carriers; apportionment

SECTION 58.1-418. Financial corporations; apportionment

SECTION 58.1-419. Construction corporations; apportionment

SECTION 58.1-420. Railway companies; apportionment

SECTION 58.1-421. Alternative method of allocation

SECTION 58.1-422. Manufacturing companies; apportionment

SECTION 58.1-422.1. Retail companies; apportionment

SECTION 58.1-422.2. Apportionment; taxpayers with enterprise data center operations

SECTION 58.1-422.3. Debt buyers; apportionment

SECTION 58.1-423. Income tax paid by commercial spaceflight entities