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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 14. Accounting, Returns, Procedures for Corporations |
| SECTION 58.1-440. Accounting |
| SECTION 58.1-440.1. Accounting-deferred taxes |
| SECTION 58.1-441. Reports by corporations |
| SECTION 58.1-442. Separate, combined or consolidated returns of affiliated corporations |
| SECTION 58.1-443. Prohibition of worldwide consolidation or combination |
| SECTION 58.1-444. Several liability of affiliated corporations |
| SECTION 58.1-445. Consolidation of accounts |
| SECTION 58.1-445.1. Repealed |
| SECTION 58.1-446. Price manipulation; intercorporate transactions; parent corporations and subsidiaries |
| SECTION 58.1-447. Execution of returns of corporations |
| SECTION 58.1-448. Forms to be furnished |
| SECTION 58.1-449. Supplemental reports |
| SECTION 58.1-450. Failure of corporation to make report or return |
| SECTION 58.1-451. Fraudulent returns, etc., of corporations; penalty |
| SECTION 58.1-452. Fraudulent returns; criminal liability; penalty |
| SECTION 58.1-453. Extension of time for filing returns by corporations |
| SECTION 58.1-454. Department may estimate corporation's tax when no return filed |
| SECTION 58.1-455. Time of payment of corporation income taxes; penalty and interest for nonpayment |