§ 58.1-2631. Gross receipts in cases of consolidation or merger
Whenever there is a consolidation or merger of corporations taxable under § 58.1-2626 or taxable under Article 6 (§ 58.1-2660 et seq.) of this chapter, liability for the taxes shall attach to the corporation thus formed and the gross receipts which shall be used for measuring the license tax or special regulatory revenue tax of the corporation thus formed shall include the gross receipts of the corporations which were consolidated or merged.
(Code 1950, § 58-507; 1984, c. 675; 1988, c. 899; 2002, c. 502.)
Sections: Previous 58.1-2626 58.1-2626.1 58.1-2627 58.1-2627.1 58.1-2628 58.1-2629 58.1-2630 58.1-2631 58.1-2632 58.1-2633 58.1-2634 58.1-2635 58.1-2640 58.1-2641 58.1-2642 NextLast modified: April 16, 2009