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§ 58-1-407 — Virginia Law | CourtGPT
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Virginia Legal Code

§ 58-1-407

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Dividends received to the extent included in Virginia taxable income are allocable to the state of commercial domicile of the taxpaying corporation.\nCode 1950, § 58-151.037; 1971, Ex. Sess., c. 171; 1981, c. 402; 1984, c. 675.