Virginia Decodedhttps://vacode.org5696358.1-407How dividends allocated202558.1-30258.1-40658.1-40858.1-41858.1-42058.1-42258.1-422.158.1-422.258.1-422.3TaxationTaxes Administered by the Department of TaxationIncome TaxTaxation of Corporations

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.