Virginia Decodedhttps://vacode.org37226558.1-407How dividends allocated202658.1-30258.1-40658.1-40858.1-41858.1-42058.1-42258.1-422.158.1-422.258.1-422.3TaxationTaxes Administered by the Department of TaxationIncome TaxTaxation of Corporations

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. . . . Commonwealth of Virginia, Department of Taxation v. FJ . . . 07012322024-11-12https://www.courtlistener.com/opinion/10272400/commonwealth-of-virginia-department-of-taxation-v-fj-management-inc/ . . . COURT OF APPEALS OF VIRGINIA . . . COACOM., DEPT. OF TAXATION v. Delta Air LinesRecord 980824513 S.E.2d 1301999-02-26https://www.courtlistener.com/opinion/1059794/com-dept-of-taxation-v-delta-air-lines/ . . . 513 S.E.2d 130 (1999) . . . SCVCorning Glass Works, Inc. v. Virginia Department of TaxationRecord 900872402 S.E.2d 351991-03-01https://www.courtlistener.com/opinion/1217444/corning-glass-works-inc-v-virginia-department-of-taxation/ . . . 402 S.E.2d 35 (1991) . . . SCV