§ 58.1-400. Imposition of tax
A tax at the rate of six percent is hereby annually imposed on the Virginia taxable income for each taxable year of every corporation organized under the laws of the Commonwealth and every foreign corporation having income from Virginia sources.
(Code 1950, §§ 58-151.03, 58-151.031; 1971, Ex. Sess., c. 171; 1972, cc. 310, 563; 1978, cc. 159, 796; 1981, c. 402; 1984, c. 675.)
Sections: Previous 58.1-393 58.1-393.1 58.1-394 58.1-394.1 58.1-394.2 58.1-394.3 58.1-395 58.1-400 58.1-400.1 58.1-400.2 58.1-400.3 58.1-401 58.1-402 58.1-403 58.1-404 NextLast modified: April 3, 2009