Article 10: Taxation of Corporations

This article is comprised of the following sections:

§58.1-400 Imposition of tax
§58.1-400.1 Minimum tax on telecommunications companies
§58.1-400.2 Taxation of electric suppliers, pipeline distribution companies, gas utilities, and gas suppliers
§58.1-400.3 Minimum tax on certain electric suppliers
§58.1-400.4 Minimum tax on home service contract providers
§58.1-401 Exemptions and exclusions
§58.1-402 Virginia taxable income
§58.1-403 Additional modifications to determine Virginia taxable income for certain corporations
§58.1-404 Reserved
§58.1-405 Corporations transacting or conducting entire business within this Commonwealth
§58.1-405.1 Eligibility of companies for apportionment modification; certification by the Virginia Economic Development Partnership Authority
§58.1-406 Allocation and apportionment of income
§58.1-407 How dividends allocated
§58.1-408 What income apportioned and how
§58.1-409 Property factor
§58.1-410 Valuation of property owned or rented
§58.1-411 Average value of property
§58.1-412 Payroll factor
§58.1-413 When compensation deemed paid or accrued in this Commonwealth
§58.1-414 Sales factor
§58.1-415 When sales of tangible personal property deemed in the Commonwealth
§58.1-416 (Contingent effective date — See Editor&#8217;s note) When certain other sales deemed in the Commonwealth
§58.1-417 Motor carriers; apportionment
§58.1-418 Financial corporations; apportionment
§58.1-419 Construction corporations; apportionment
§58.1-420 Railway companies; apportionment
§58.1-421 Alternative method of allocation
§58.1-422 Manufacturing companies; apportionment
§58.1-422.1 Retail companies; apportionment
§58.1-422.2 Apportionment; taxpayers with enterprise data center operations
§58.1-422.3 Debt buyers; apportionment
§58.1-422.4 Property information and analytics firms
§58.1-422.5 (Contingent effective date — See Editor&#8217;s note) Internet root infrastructure providers
§58.1-423 Income tax paid by commercial spaceflight entities
