Corporation Income Tax
Forms (23vac10-120).§ 10-120-10 - Conformity of Terms to Irc (internal Revenue Code).§ 10-120-20 - Definitions.§ 10-120-30 - (repealed.)§ 10-120-40 - Limitations on Assessments.§ 10-120-50 - (repealed.)§ 10-120-70 - (repealed.)§ 10-120-80 - Telecommunications Companies; Definitions.§ 10-120-81 - Telecommunications Companies; Tax Administration.§ 10-120-82 - Telecommunications Companies; Imposition of Tax.§ 10-120-83 - Minimum Tax on Telecommunications Companies.§ 10-120-84 - Telecommunications Companies; Corporation Income Tax.§ 10-120-85 - (repealed.)§ 10-120-86 - Telecommunications Companies; Separate, Combined or Consolidated Returns of Affiliated Corporations.§ 10-120-87 - (repealed.)§ 10-120-88 - Telecommunications Companies; Estimated Taxes.§ 10-120-89 - Noncorporate Telecommunications Companies.§ 10-120-89.1 - Telecommunications Companies; Administrative Appeals.§ 10-120-90 - Exemptions and Exclusions.§ 10-120-100 - Virginia Taxable Income; Definitions; Exceptions.§ 10-120-101 - Virginia Taxable Income; Additions.§ 10-120-102 - Virginia Taxable Income; Subtractions.§ 10-120-103 - Subtraction for Income Attributable to an Investment in a Virginia Venture Capital Account.§ 10-120-110 - Additional Modifications.§ 10-120-120 - Business Entirely Within Virginia.§ 10-120-130 - Allocation and Apportionment.§ 10-120-140 - How Dividends Allocated.§ 10-120-150 - What Income Apportioned and How.§ 10-120-160 - Property Factor.§ 10-120-170 - Valuation of Property Owned or Rented.§ 10-120-180 - Average Value of Property.§ 10-120-190 - Payroll Factor.§ 10-120-200 - When Compensation Deemed Paid in This Commonwealth.§ 10-120-210 - Sales Factor.§ 10-120-220 - When Sales of Tangible Personal Property Deemed in This Commonwealth.§ 10-120-230 - When Certain Other Sales Deemed in This Commonwealth.§ 10-120-240 - Motor Carriers; Apportionment.§ 10-120-250 - Financial Corporations; Apportionment.§ 10-120-260 - Construction Corporation; Apportionment.§ 10-120-265 - Construction Corporation; Definitions.§ 10-120-270 - Railway Companies; Apportionment.§ 10-120-280 - Alternative Method of Allocation and Apportionment.§ 10-120-290 - (repealed.)§ 10-120-300 - Accounting.§ 10-120-310 - Reports by Corporations.§ 10-120-320 - Consolidated and Combined Returns; General.§ 10-120-321 - Separate Return; Description; Filing.§ 10-120-322 - Consolidated Returns; Description; Eligible Members; Filing; Consent.§ 10-120-323 - Combined Returns; Description; Eligible Members; Filing; Consent.§ 10-120-324 - Consolidated and Combined Returns; Permission to Change.§ 10-120-325 - Consolidated and Combined Returns; Carryovers.§ 10-120-326 - Consolidated Return; Mixed Apportionment Factors.§ 10-120-327 - Consolidated and Combined Returns; Examples.§ 10-120-330 - Prohibition of Worldwide Consolidation or Combination.§ 10-120-340 - (repealed.)§ 10-120-350 - Consolidation of Accounts.§ 10-120-360 - (repealed.)§ 10-120-380 - Execution of Returns.§ 10-120-390 - Supplemental Reports.§ 10-120-400 - Extension of Time for Filing Returns.§ 10-120-410 - Time of Payment of Corporation Income Taxes.§ 10-120-420 - Declarations of Estimated Income Tax Required.§ 10-120-430 - Time for Filing Declarations.§ 10-120-440 - Installment Payment of Estimated Tax.§ 10-120-450 - (repealed.)§ 10-120-460 - Failure to Pay Estimated Tax.