Section 10. Conformity of terms to IRC (Internal Revenue Code)

Section 20. Definitions

Section 30. Report of change of federal taxable income

Section 40. Limitations on assessments

Section 50. [Repealed]

Section 70. Imposition of tax

Section 80. Telecommunications companies; definitions

Section 81. Telecommunications companies; tax administration

Section 82. Telecommunications companies; imposition of tax

Section 83. Minimum tax on telecommunications companies

Section 84. Telecommunications companies; corporation income tax

Section 85. [Repealed]

Section 86. Telecommunications companies; separate, combined or consolidated returns of affiliated corporations

Section 87. [Repealed]

Section 88. Telecommunications companies; estimated taxes

Section 89. Noncorporate telecommunications companies

Section 89.1. Telecommunications companies; administrative appeals

Section 90. Exemptions and exclusions

Section 100. Virginia taxable income; definitions; exceptions

Section 101. Virginia taxable income; additions

Section 102. Virginia taxable income; subtractions

Section 110. Additional modifications

Section 120. Business entirely within Virginia

Section 130. Allocation and apportionment

Section 140. How dividends allocated

Section 150. What income apportioned and how

Section 160. Property factor

Section 170. Valuation of property owned or rented

Section 180. Average value of property

Section 190. Payroll factor

Section 200. When compensation deemed paid in this Commonwealth

Section 210. Sales factor

Section 220. When sales of tangible personal property deemed in this Commonwealth

Section 230. When certain other sales deemed in this Commonwealth

Section 240. Motor carriers; apportionment

Section 250. Financial corporations; apportionment

Section 260. Construction corporation; apportionment

Section 265. Construction corporation; definitions

Section 270. Railway companies; apportionment

Section 280. Alternative method of allocation and apportionment

Section 290. [Repealed]

Section 300. Accounting

Section 310. Reports by corporations

Section 320. Consolidated and combined returns; general

Section 321. Separate return; description; filing

Section 322. Consolidated returns; description; eligible members; filing; consent

Section 323. Combined returns; description; eligible members; filing; consent

Section 324. Consolidated and combined returns; permission to change

Section 325. Consolidated and combined returns; carryovers

Section 326. Consolidated return; mixed apportionment factors

Section 327. Consolidated and combined returns; examples

Section 330. Prohibition of worldwide consolidation or combination

Section 340. [Repealed]

Section 350. Consolidation of accounts

Section 360. [Repealed]

Section 380. Execution of returns

Section 390. Supplemental reports

Section 400. Extension of time for filing returns

Section 410. Time of payment of corporation income taxes

Section 420. Declarations of estimated income tax required

Section 430. Time for filing declarations

Section 440. Installment payment of estimated tax

Section 450. [Repealed]

Section 460. Failure to pay estimated tax

Appendix 9998. FORMS (23VAC10-120)