{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-444.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-444.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-444.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-444.html"}],"law_id":54510,"edition_id":1,"section_id":54510,"structure_id":13546,"section_number":"58.1-444","catch_line":"Several liability of affiliated corporations","history":"Code 1950, \u00a7 58-151.080; 1971, Ex. Sess., c. 171; 1977, c. 243; 1984, c. 675.","full_text":"Each affiliated corporation which was included in the consolidated return for any part of the consolidated return year shall be jointly and severally liable for the tax for such year computed in accordance with \u00a7 58.1-442 and regulations prescribed by the Department for the filing of the consolidated return for such year.\n\t\tNo agreement entered into by one or more members of the affiliated group with any other member of such group or with any other person shall in any case have the effect of reducing the liability prescribed under this section.","order_by":null,"text":{"0":{"id":200163,"text":"Each affiliated corporation which was included in the consolidated return for any part of the consolidated return year shall be jointly and severally liable for the tax for such year computed in accordance with \u00a7 58.1-442 and regulations prescribed by the Department for the filing of the consolidated return for such year.\n\t\tNo agreement entered into by one or more members of the affiliated group with any other member of such group or with any other person shall in any case have the effect of reducing the liability prescribed under this section.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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; 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The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 1977, chapter 243; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":69106,"section_number":"58.1-442","catch_line":"Separate, combined, or consolidated returns of affiliated corporations","order_by":null,"url":"\/58.1-442\/"}],"permalink":{"id":253741,"object_type":"law","relational_id":54510,"identifier":"58.1-444","token":"58.1\/I\/3\/14\/58.1-444","url":"\/58.1-444\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-444\/","token":"58.1\/I\/3\/14\/58.1-444","dublin_core":{"Title":"Several liability of affiliated corporations","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-444","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Each affiliated<\/span> corporation<\/span> which was included in the consolidated return for any part of the consolidated return year shall be jointly and severally liable for the tax for such year computed in accordance with \u00a7 58.1-442<\/a> and regulations prescribed by the Department<\/span> for the filing of the consolidated return for such year.\n\t\tNo agreement entered into by one or more members of the affiliated<\/span> group with any other member of such group or with any other person shall in any case have the effect of reducing the liability prescribed under this section.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSEVERAL LIABILITY OF AFFILIATED CORPORATIONS (\u00a7 58.1-444)\n\nEach affiliated corporation which was included in the consolidated return for\nany part of the consolidated return year shall be jointly and severally liable\nfor the tax for such year computed in accordance with \u00a7 58.1-442 and\nregulations prescribed by the Department for the filing of the consolidated\nreturn for such year.\n\t\tNo agreement entered into by one or more members of the affiliated group with\nany other member of such group or with any other person shall in any case have\nthe effect of reducing the liability prescribed under this section.\n\nHISTORY: Code 1950, \u00a7 58-151.080; 1971, Ex. Sess., c. 171; 1977, c. 243; 1984,\nc. 675.","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}}