                                 CODE OF VIRGINIA

HOW DIVIDENDS ALLOCATED (§ 58.1-407)

Dividends received to the extent included in Virginia taxable income are
allocable to the state of commercial domicile of the taxpaying corporation.

HISTORY: Code 1950, § 58-151.037; 1971, Ex. Sess., c. 171; 1981, c. 402; 1984,
c. 675.