§ 58.1-543. What income apportioned and how
Any corporation having income from sources within two or more counties and cities of the Commonwealth shall allocate and apportion its Virginia taxable income as provided in §§ 58.1-407 through 58.1-420, omitting the sales factor, substituting "county or city" for the words "state" or "Commonwealth," substituting "in the Commonwealth" for "everywhere," and substituting "total business in the Commonwealth" for "total business," as the Tax Commissioner shall provide by regulation.
(1989, c. 245.)
Sections: Previous 58.1-531.1 58.1-532 58.1-533 58.1-534 58.1-535 58.1-540 58.1-541 58.1-542 58.1-543 58.1-544 58.1-545 58.1-546 58.1-547 58.1-548 58.1-549 NextLast modified: April 16, 2009