{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-441.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-441.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-441.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-441.html"}],"law_id":72207,"edition_id":1,"section_id":72207,"structure_id":13546,"section_number":"58.1-441","catch_line":"Reports by corporations","history":"Code 1950, \u00a7\u00a7 58-151.062, 58-151.078; 1971, Ex. Sess., c. 171; 1972, cc. 465, 827; 1978, c. 796; 1984, c. 675; 1988, c. 444; 2003, c. 376; 2004, Sp. Sess. I, c. 3.","full_text":"A\n\nEvery corporation organized under the laws of the Commonwealth, or having income from Virginia sources, other than a Subchapter S corporation subject to the return filing requirements of § 58.1-392, shall make a report to the Department on or before the fifteenth day of the fourth month following the close of its taxable year. Such reports shall be made on forms prescribed by the Department and shall contain such information, including the gross receipts from any business carried on in the Commonwealth and a depreciation schedule of property used in such trade or business, as may be necessary for the proper enforcement of this chapter and be accompanied by a copy of any federal tax return or report filed for such taxable year. The Department shall not require any nonprofit organization created exclusively to assist a law-enforcement official or agency in apprehending and convicting perpetrators of crimes, to report on such returns, or otherwise, the names of individuals or amounts paid to such individuals by the organization for providing information about certain crimes.\n\t\t\tReceivers, trustees in dissolution, trustees in bankruptcy, and assignees, operating the property or business of corporations must make returns of income for such corporations. If a receiver has full custody of and control over the business or property of a corporation, he shall be deemed to be operating such business or property, whether he is engaged in carrying on the business for which the corporation was organized or only in marshaling, selling, or disposing of its assets for purposes of liquidation.B\n\nNotwithstanding the provisions of subsection A, every organization to whom subdivision 5 of § 58.1-401 applies, and having unrelated business taxable income or other taxable income, shall make a report to the Department on or before the fifteenth day of the sixth month following the close of the organization’s taxable year.","order_by":null,"text":{"0":{"id":260139,"text":"Every corporation organized under the laws of the Commonwealth, or having income from Virginia sources, other than a Subchapter S corporation subject to the return filing requirements of § 58.1-392, shall make a report to the Department on or before the fifteenth day of the fourth month following the close of its taxable year. Such reports shall be made on forms prescribed by the Department and shall contain such information, including the gross receipts from any business carried on in the Commonwealth and a depreciation schedule of property used in such trade or business, as may be necessary for the proper enforcement of this chapter and be accompanied by a copy of any federal tax return or report filed for such taxable year. The Department shall not require any nonprofit organization created exclusively to assist a law-enforcement official or agency in apprehending and convicting perpetrators of crimes, to report on such returns, or otherwise, the names of individuals or amounts paid to such individuals by the organization for providing information about certain crimes.\n\t\t\tReceivers, trustees in dissolution, trustees in bankruptcy, and assignees, operating the property or business of corporations must make returns of income for such corporations. If a receiver has full custody of and control over the business or property of a corporation, he shall be deemed to be operating such business or property, whether he is engaged in carrying on the business for which the corporation was organized or only in marshaling, selling, or disposing of its assets for purposes of liquidation.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":260140,"text":"Notwithstanding the provisions of subsection A, every organization to whom subdivision 5 of § 58.1-401 applies, and having unrelated business taxable income or other taxable income, shall make a report to the Department on or before the fifteenth day of the sixth month following the close of the organization’s taxable year.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":13546,"edition_id":1,"name":"Accounting, Returns, Procedures for Corporations","identifier":"14","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:45:11","date_modified":"2026-06-26 03:45:11","permalink":{"id":253719,"object_type":"structure","relational_id":13546,"identifier":"14","token":"58.1\/I\/3\/14","url":"\/58.1\/I\/3\/14\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":60123,"structure_id":13546,"section_number":"58.1-440","catch_line":"Accounting","url":"\/58.1-440\/","token":"58.1\/I\/3\/14\/58.1-440","metadata":false},{"id":54651,"structure_id":13546,"section_number":"58.1-440.1","catch_line":"Accounting-deferred taxes","url":"\/58.1-440.1\/","token":"58.1\/I\/3\/14\/58.1-440.1","metadata":false},{"id":72207,"structure_id":13546,"section_number":"58.1-441","catch_line":"Reports by corporations","url":"\/58.1-441\/","token":"58.1\/I\/3\/14\/58.1-441","metadata":false},{"id":69106,"structure_id":13546,"section_number":"58.1-442","catch_line":"Separate, combined, or consolidated returns of affiliated corporations","url":"\/58.1-442\/","token":"58.1\/I\/3\/14\/58.1-442","metadata":false},{"id":85145,"structure_id":13546,"section_number":"58.1-443","catch_line":"Prohibition of worldwide consolidation or combination","url":"\/58.1-443\/","token":"58.1\/I\/3\/14\/58.1-443","metadata":false},{"id":54510,"structure_id":13546,"section_number":"58.1-444","catch_line":"Several liability of affiliated corporations","url":"\/58.1-444\/","token":"58.1\/I\/3\/14\/58.1-444","metadata":false},{"id":63978,"structure_id":13546,"section_number":"58.1-445","catch_line":"Consolidation of accounts","url":"\/58.1-445\/","token":"58.1\/I\/3\/14\/58.1-445","metadata":false},{"id":65477,"structure_id":13546,"section_number":"58.1-445.1","catch_line":"Repealed","url":"\/58.1-445.1\/","token":"58.1\/I\/3\/14\/58.1-445.1","metadata":false},{"id":73547,"structure_id":13546,"section_number":"58.1-446","catch_line":"Price manipulation; intercorporate transactions; parent corporations and subsidiaries","url":"\/58.1-446\/","token":"58.1\/I\/3\/14\/58.1-446","metadata":false},{"id":59908,"structure_id":13546,"section_number":"58.1-447","catch_line":"Execution of returns of corporations","url":"\/58.1-447\/","token":"58.1\/I\/3\/14\/58.1-447","metadata":false},{"id":70673,"structure_id":13546,"section_number":"58.1-448","catch_line":"Forms to be furnished","url":"\/58.1-448\/","token":"58.1\/I\/3\/14\/58.1-448","metadata":false},{"id":55649,"structure_id":13546,"section_number":"58.1-449","catch_line":"Supplemental reports","url":"\/58.1-449\/","token":"58.1\/I\/3\/14\/58.1-449","metadata":false},{"id":54972,"structure_id":13546,"section_number":"58.1-450","catch_line":"Failure of corporation to make report or return","url":"\/58.1-450\/","token":"58.1\/I\/3\/14\/58.1-450","metadata":false},{"id":56719,"structure_id":13546,"section_number":"58.1-451","catch_line":"Fraudulent returns, etc., of corporations; penalty","url":"\/58.1-451\/","token":"58.1\/I\/3\/14\/58.1-451","metadata":false},{"id":81878,"structure_id":13546,"section_number":"58.1-452","catch_line":"Fraudulent returns; criminal liability; penalty","url":"\/58.1-452\/","token":"58.1\/I\/3\/14\/58.1-452","metadata":false},{"id":57652,"structure_id":13546,"section_number":"58.1-453","catch_line":"Extension of time for filing returns by corporations","url":"\/58.1-453\/","token":"58.1\/I\/3\/14\/58.1-453","metadata":false},{"id":59422,"structure_id":13546,"section_number":"58.1-454","catch_line":"Department may estimate corporation's tax when no return filed","url":"\/58.1-454\/","token":"58.1\/I\/3\/14\/58.1-454","metadata":false},{"id":83702,"structure_id":13546,"section_number":"58.1-455","catch_line":"Time of payment of corporation income taxes; penalty and interest for nonpayment","url":"\/58.1-455\/","token":"58.1\/I\/3\/14\/58.1-455","metadata":false}],"previous_section":{"id":54651,"structure_id":13546,"section_number":"58.1-440.1","catch_line":"Accounting-deferred taxes","url":"\/58.1-440.1\/","token":"58.1\/I\/3\/14\/58.1-440.1","metadata":false},"next_section":{"id":69106,"structure_id":13546,"section_number":"58.1-442","catch_line":"Separate, combined, or consolidated returns of affiliated corporations","url":"\/58.1-442\/","token":"58.1\/I\/3\/14\/58.1-442","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-441\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1972, chapters 465 and 827; in 1978, chapter 796; in 1984, chapter 675; in 1988, chapter 444; in 2003, chapter 376<\/a>.<\/p>","references":false,"refers_to":[{"id":62314,"section_number":"58.1-392","catch_line":"Reports by pass-through entities","order_by":null,"url":"\/58.1-392\/"},{"id":75981,"section_number":"58.1-401","catch_line":"Exemptions and exclusions","order_by":null,"url":"\/58.1-401\/"}],"permalink":{"id":253729,"object_type":"law","relational_id":72207,"identifier":"58.1-441","token":"58.1\/I\/3\/14\/58.1-441","url":"\/58.1-441\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-441\/","token":"58.1\/I\/3\/14\/58.1-441","dublin_core":{"Title":"Reports by corporations","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-441","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every corporation<\/span> organized under the laws<\/span> of the Commonwealth, or having income from Virginia sources, other than a Subchapter S corporation<\/span> subject to the return filing requirements of § 58.1-392<\/a>, shall make a report to the Department<\/span> on or before the fifteenth day of the fourth month following the close of its taxable year. Such reports shall be made on forms prescribed by the Department<\/span> and shall contain such information, including the gross receipts from any business carried on in the Commonwealth and a depreciation schedule of property used in such trade or business, as may be necessary for the proper enforcement of this chapter and be accompanied by a copy of any federal tax return or report filed for such taxable year. The Department<\/span> shall not require any nonprofit organization created exclusively to assist a law<\/span>-enforcement official or agency in apprehending and convicting perpetrators of crimes<\/span>, to report on such returns, or otherwise, the names of individuals<\/span> or amounts paid to such individuals<\/span> by the organization for providing information about certain crimes<\/span>.\n\t\t\tReceivers, trustees in dissolution, trustees in bankruptcy<\/span>, and assignees, operating the property or business of corporations<\/span> must make returns of income for such corporations<\/span>. If a receiver has full custody<\/span> of and control over the business or property of a corporation<\/span>, he shall be deemed to be operating such business or property, whether he is engaged in carrying on the business for which the corporation<\/span> was organized or only in marshaling, selling, or disposing of its assets<\/span> for purposes of liquidation<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Notwithstanding the provisions of subsection A, every organization to whom subdivision 5 of § 58.1-401<\/a> applies, and having unrelated business taxable income or other taxable income, shall make a report to the Department<\/span> on or before the fifteenth day of the sixth month following the close of the organization’s taxable year. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREPORTS BY CORPORATIONS (\u00a7 58.1-441)\n\nA. Every corporation organized under the laws of the Commonwealth, or having\nincome from Virginia sources, other than a Subchapter S corporation subject to\nthe return filing requirements of § 58.1-392, shall make a report to the\nDepartment on or before the fifteenth day of the fourth month following the\nclose of its taxable year. Such reports shall be made on forms prescribed by the\nDepartment and shall contain such information, including the gross receipts from\nany business carried on in the Commonwealth and a depreciation schedule of\nproperty used in such trade or business, as may be necessary for the proper\nenforcement of this chapter and be accompanied by a copy of any federal tax\nreturn or report filed for such taxable year. The Department shall not require\nany nonprofit organization created exclusively to assist a law-enforcement\nofficial or agency in apprehending and convicting perpetrators of crimes, to\nreport on such returns, or otherwise, the names of individuals or amounts paid\nto such individuals by the organization for providing information about certain\ncrimes.\n\t\t\tReceivers, trustees in dissolution, trustees in bankruptcy, and assignees,\noperating the property or business of corporations must make returns of income\nfor such corporations. If a receiver has full custody of and control over the\nbusiness or property of a corporation, he shall be deemed to be operating such\nbusiness or property, whether he is engaged in carrying on the business for\nwhich the corporation was organized or only in marshaling, selling, or disposing\nof its assets for purposes of liquidation.\n\nB. Notwithstanding the provisions of subsection A, every organization to whom\nsubdivision 5 of § 58.1-401 applies, and having unrelated business taxable\nincome or other taxable income, shall make a report to the Department on or\nbefore the fifteenth day of the sixth month following the close of the\norganization’s taxable year.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-151.062, 58-151.078; 1971, Ex. Sess., c. 171; 1972,\ncc. 465, 827; 1978, c. 796; 1984, c. 675; 1988, c. 444; 2003, c. 376; 2004, Sp.\nSess. I, c. 3.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}