Article
Taxation of Corporations
- Va. Code Ann. § 58.1-400— Imposition of tax
- Va. Code Ann. § 58.1-400.1— Minimum tax on telecommunications companies
- Va. Code Ann. § 58.1-400.2— Taxation of electric suppliers, pipeline distribution companies, gas utilities, and gas suppliers
- Va. Code Ann. § 58.1-400.3— Minimum tax on certain electric suppliers
- Va. Code Ann. § 58.1-400.4— Minimum tax on home service contract providers
- Va. Code Ann. § 58.1-401— Exemptions and exclusions
- Va. Code Ann. § 58.1-402— Virginia taxable income
- Va. Code Ann. § 58.1-403— Additional modifications to determine Virginia taxable income for certain corporations
- Va. Code Ann. § 58.1-404— Reserved
- Va. Code Ann. § 58.1-405— Corporations transacting or conducting entire business within this Commonwealth
- Va. Code Ann. § 58.1-405.1— Eligibility of companies for apportionment modification; certification by the Virginia Economic Development Partnership Authority
- Va. Code Ann. § 58.1-406— Allocation and apportionment of income
- Va. Code Ann. § 58.1-407— How dividends allocated
- Va. Code Ann. § 58.1-408— What income apportioned and how
- Va. Code Ann. § 58.1-409— Property factor
- Va. Code Ann. § 58.1-410— Valuation of property owned or rented
- Va. Code Ann. § 58.1-411— Average value of property
- Va. Code Ann. § 58.1-412— Payroll factor
- Va. Code Ann. § 58.1-413— When compensation deemed paid or accrued in this Commonwealth
- Va. Code Ann. § 58.1-414— Sales factor
- Va. Code Ann. § 58.1-415— When sales of tangible personal property deemed in the Commonwealth
- Va. Code Ann. § 58.1-416— (Contingent effective date — See Editor's note) When certain other sales deemed in the Commonwealth
- Va. Code Ann. § 58.1-417— Motor carriers; apportionment
- Va. Code Ann. § 58.1-418— Financial corporations; apportionment
- Va. Code Ann. § 58.1-419— Construction corporations; apportionment
- Va. Code Ann. § 58.1-420— Railway companies; apportionment
- Va. Code Ann. § 58.1-421— Alternative method of allocation
- Va. Code Ann. § 58.1-422— Manufacturing companies; apportionment
- Va. Code Ann. § 58.1-422.1— Retail companies; apportionment
- Va. Code Ann. § 58.1-422.2— Apportionment; taxpayers with enterprise data center operations
- Va. Code Ann. § 58.1-422.3— Debt buyers; apportionment
- Va. Code Ann. § 58.1-422.4— Property information and analytics firms
- Va. Code Ann. § 58.1-422.5— (Contingent effective date — See Editor's note) Internet root infrastructure providers
- Va. Code Ann. § 58.1-423— Income tax paid by commercial spaceflight entities