2006 Code of Virginia § 58.1-400 - Imposition of tax

58.1-400. Imposition of tax.

A tax at the rate of six percent is hereby annually imposed on the Virginiataxable income for each taxable year of every corporation organized under thelaws of the Commonwealth and every foreign corporation having income fromVirginia sources.

(Code 1950, 58-151.03, 58-151.031; 1971, Ex. Sess., c. 171; 1972, cc. 310,563; 1978, cc. 159, 796; 1981, c. 402; 1984, c. 675.)

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