Chapter 120 - Corporation Income Tax

  1. § 23VAC10-120-10 - Conformity of terms to IRC (Internal Revenue Code)
  2. § 23VAC10-120-20 - Definitions
  3. § 23VAC10-120-30 - [Repealed]
  4. § 23VAC10-120-40 - Limitations on assessments
  5. § 23VAC10-120-50 to 23VAC10-120-67 - Repealed
  6. § 23VAC10-120-70 - [Repealed effective 9/28/2024] Imposition of tax
  7. § 23VAC10-120-80 - Telecommunications companies; definitions
  8. § 23VAC10-120-81 - Telecommunications companies; tax administration
  9. § 23VAC10-120-82 - Telecommunications companies; imposition of tax
  10. § 23VAC10-120-83 - Minimum tax on telecommunications companies
  11. § 23VAC10-120-84 - Telecommunications companies; corporation income tax
  12. § 23VAC10-120-85 - Repealed
  13. § 23VAC10-120-86 - Telecommunications companies; separate, combined or consolidated returns of affiliated corporations
  14. § 23VAC10-120-87 - Repealed
  15. § 23VAC10-120-88 - Telecommunications companies; estimated taxes
  16. § 23VAC10-120-89 - Noncorporate telecommunications companies
  17. § 23VAC10-120-89.1 - Telecommunications companies; administrative appeals
  18. § 23VAC10-120-90 - Exemptions and exclusions
  19. § 23VAC10-120-100 - Virginia taxable income; definitions; exceptions
  20. § 23VAC10-120-101 - Virginia taxable income; additions
  21. § 23VAC10-120-102 - Virginia taxable income; subtractions
  22. § 23VAC10-120-103 - Subtraction for income attributable to an investment in a Virginia venture capital account
  23. § 23VAC10-120-110 - Additional modifications
  24. § 23VAC10-120-120 - Business entirely within Virginia
  25. § 23VAC10-120-130 - Allocation and apportionment
  26. § 23VAC10-120-140 - How dividends allocated
  27. § 23VAC10-120-150 - What income apportioned and how
  28. § 23VAC10-120-160 - Property factor
  29. § 23VAC10-120-170 - Valuation of property owned or rented
  30. § 23VAC10-120-180 - Average value of property
  31. § 23VAC10-120-190 - Payroll factor
  32. § 23VAC10-120-200 - When compensation deemed paid in this Commonwealth
  33. § 23VAC10-120-210 - Sales factor
  34. § 23VAC10-120-220 - When sales of tangible personal property deemed in this Commonwealth
  35. § 23VAC10-120-230 - When certain other sales deemed in this Commonwealth
  36. § 23VAC10-120-240 - Motor carriers; apportionment
  37. § 23VAC10-120-250 - Financial corporations; apportionment
  38. § 23VAC10-120-260 - Construction corporation; apportionment
  39. § 23VAC10-120-265 - Construction corporation; definitions
  40. § 23VAC10-120-270 - Railway companies; apportionment
  41. § 23VAC10-120-280 - Alternative method of allocation and apportionment
  42. § 23VAC10-120-290 - Repealed
  43. § 23VAC10-120-300 - Accounting
  44. § 23VAC10-120-310 - Reports by corporations
  45. § 23VAC10-120-320 - Consolidated and combined returns; general
  46. § 23VAC10-120-321 - Separate return; description; filing
  47. § 23VAC10-120-322 - Consolidated returns; description; eligible members; filing; consent
  48. § 23VAC10-120-323 - Combined returns; description; eligible members; filing; consent
  49. § 23VAC10-120-324 - Consolidated and combined returns; permission to change
  50. § 23VAC10-120-325 - Consolidated and combined returns; carryovers
  51. § 23VAC10-120-326 - Consolidated return; mixed apportionment factors
  52. § 23VAC10-120-327 - Consolidated and combined returns; examples
  53. § 23VAC10-120-330 - Prohibition of worldwide consolidation or combination
  54. § 23VAC10-120-340 - Repealed
  55. § 23VAC10-120-350 - Consolidation of accounts
  56. § 23VAC10-120-360 to 23VAC10-120-370 - Repealed
  57. § 23VAC10-120-380 - Execution of returns
  58. § 23VAC10-120-390 - Supplemental reports
  59. § 23VAC10-120-400 - Extension of time for filing returns
  60. § 23VAC10-120-410 - Time of payment of corporation income taxes
  61. § 23VAC10-120-420 - Declarations of estimated income tax required
  62. § 23VAC10-120-430 - Time for filing declarations
  63. § 23VAC10-120-440 - Installment payment of estimated tax
  64. § 23VAC10-120-450 - Repealed
  65. § 23VAC10-120-460 - Failure to pay estimated tax
  66. Form - FORMS (23VAC10-120)

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

No prior version found.