Code of Virginia - Title 58.1 Taxation - Section 58.1-407 How dividends allocated

§ 58.1-407. How dividends allocated

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.)

Sections:  Previous  58.1-400.3  58.1-401  58.1-402  58.1-403  58.1-404  58.1-405  58.1-406  58.1-407  58.1-408  58.1-409  58.1-410  58.1-411  58.1-412  58.1-413  58.1-414  Next

Last modified: April 3, 2009