How dividends allocated

Va. Code Ann. § 58.1-407
in effect
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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. Code 1950, § 58-151.037; 1971, Ex. Sess., c. 171; 1981, c. 402; 1984, c. 675.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/58.1-407/Fetched: 10/16/2026

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