58.1-543 - What income apportioned and how.
§ 58.1-543. What income apportioned and how.
Any corporation having income from sources within two or more counties andcities of the Commonwealth shall allocate and apportion its Virginia taxableincome as provided in §§ 58.1-407 through 58.1-420, omitting the salesfactor, substituting "county or city" for the words "state" or"Commonwealth," substituting "in the Commonwealth" for "everywhere,"and substituting "total business in the Commonwealth" for "totalbusiness," as the Tax Commissioner shall provide by regulation.
(1989, c. 245.)