§ 58.1-407. How dividends allocated

VA Code § 58.1-407 (2019) (N/A)
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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.