{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-449.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-449.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-449.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-449.html"}],"law_id":372395,"edition_id":2,"section_id":372395,"structure_id":52991,"section_number":"58.1-449","catch_line":"Supplemental reports","history":"Code 1950, \u00a7 58-151.086; 1971, Ex. Sess., c. 171; 1984, c. 675.","full_text":"The Department may require a further or supplemental report under this chapter to contain further information and data necessary for the computation of the tax herein provided.\n\n","order_by":null,"text":{"0":{"id":1388752,"text":"The Department may require a further or supplemental report under this chapter to contain further information and data necessary for the computation of the tax herein provided.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52991,"edition_id":2,"name":"Accounting, Returns, Procedures for Corporations","identifier":"14","label":"article","depth":4,"order_by":14,"parent_id":52888,"metadata":{"child_laws":18,"child_structures":0},"date_created":"2026-08-02 03:09:20","date_modified":"2026-08-02 12:35:53","permalink":{"id":1480721,"object_type":"structure","relational_id":52991,"identifier":"14","token":"58.1\/I\/3\/14","url":"\/58.1\/I\/3\/14\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52888,"edition_id":2,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":3,"parent_id":52818,"metadata":{"child_laws":307,"child_structures":23},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:35:49","permalink":{"id":1480269,"object_type":"structure","relational_id":52888,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372385,"structure_id":52991,"section_number":"58.1-440","catch_line":"Accounting","url":"\/58.1-440\/","token":"58.1\/I\/3\/14\/58.1-440","metadata":false},{"id":372384,"structure_id":52991,"section_number":"58.1-440.1","catch_line":"Accounting-deferred taxes","url":"\/58.1-440.1\/","token":"58.1\/I\/3\/14\/58.1-440.1","metadata":false},{"id":372386,"structure_id":52991,"section_number":"58.1-441","catch_line":"Reports by corporations","url":"\/58.1-441\/","token":"58.1\/I\/3\/14\/58.1-441","metadata":false},{"id":372387,"structure_id":52991,"section_number":"58.1-442","catch_line":"Separate, combined, or consolidated returns of affiliated corporations","url":"\/58.1-442\/","token":"58.1\/I\/3\/14\/58.1-442","metadata":false},{"id":372388,"structure_id":52991,"section_number":"58.1-443","catch_line":"Prohibition of worldwide consolidation or combination","url":"\/58.1-443\/","token":"58.1\/I\/3\/14\/58.1-443","metadata":false},{"id":372389,"structure_id":52991,"section_number":"58.1-444","catch_line":"Several liability of affiliated corporations","url":"\/58.1-444\/","token":"58.1\/I\/3\/14\/58.1-444","metadata":false},{"id":372391,"structure_id":52991,"section_number":"58.1-445","catch_line":"Consolidation of accounts","url":"\/58.1-445\/","token":"58.1\/I\/3\/14\/58.1-445","metadata":false},{"id":372390,"structure_id":52991,"section_number":"58.1-445.1","catch_line":"Repealed","url":"\/58.1-445.1\/","token":"58.1\/I\/3\/14\/58.1-445.1","metadata":false},{"id":372392,"structure_id":52991,"section_number":"58.1-446","catch_line":"Price manipulation; 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Commonwealth of Virginia, Department of Taxation v. 1887 .\u202f.\u202f. ","case_number":"0598222","citation":null,"date":"2023-05-23","url":"https:\/\/www.courtlistener.com\/opinion\/9401156\/commonwealth-of-virginia-department-of-taxation-v-1887-holdings-inc\/","abstract":" .\u202f.\u202f. COURT OF APPEALS OF VIRGINIA .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"}}}}],"previous_section":{"id":372394,"structure_id":52991,"section_number":"58.1-448","catch_line":"Forms to be furnished","url":"\/58.1-448\/","token":"58.1\/I\/3\/14\/58.1-448","metadata":false},"next_section":{"id":372396,"structure_id":52991,"section_number":"58.1-450","catch_line":"Failure of corporation to make report or return","url":"\/58.1-450\/","token":"58.1\/I\/3\/14\/58.1-450","metadata":{"court_decisions":""}},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-449\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1480767,"object_type":"law","relational_id":372395,"identifier":"58.1-449","token":"58.1\/I\/3\/14\/58.1-449","url":"\/58.1-449\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-449\/","token":"58.1\/I\/3\/14\/58.1-449","dublin_core":{"Title":"Supplemental reports","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-449","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The <span class=\"dictionary\">Department<\/span> may require a further or supplemental report under this chapter to contain further information and data necessary for the computation of the tax herein provided.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nSUPPLEMENTAL REPORTS (\u00a7 58.1-449)\n\nThe Department may require a further or supplemental report under this chapter\nto contain further information and data necessary for the computation of the tax\nherein provided.\n\nHISTORY: Code 1950, \u00a7 58-151.086; 1971, Ex. Sess., c. 171; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}