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Code of Virginia

Article 10

Taxation of Corporations

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