58.1-407 - How dividends allocated.
§ 58.1-407. How dividends allocated.
Dividends received to the extent included in Virginia taxable income areallocable to the state of commercial domicile of the taxpaying corporation.
(Code 1950, § 58-151.037; 1971, Ex. Sess., c. 171; 1981, c. 402; 1984, c.675.)