Collections
Code of Virginia

Article 14

Accounting, Returns, Procedures for Corporations

58.1-440Accounting 58.1-440.1Accounting-deferred taxes 58.1-441Reports by corporations 58.1-442Separate, combined, or consolidated returns of affiliated corporations 58.1-443Prohibition of worldwide consolidation or combination 58.1-444Several liability of affiliated corporations 58.1-445Consolidation of accounts 58.1-445.1RepealedRepealed 58.1-446Price manipulation; intercorporate transactions; parent corporations and subsidiaries 58.1-447Execution of returns of corporations 58.1-448Forms to be furnished 58.1-449Supplemental reports 58.1-450Failure of corporation to make report or return 58.1-451Fraudulent returns, etc., of corporations; penalty 58.1-452Fraudulent returns; criminal liability; penalty 58.1-453Extension of time for filing returns by corporations 58.1-454Department may estimate corporation's tax when no return filed 58.1-455Time of payment of corporation income taxes; penalty and interest for nonpayment