Virginia Code 58.1-2632: Applicability of other provisions to corporations commencing business, acquiring other business, or consolidated or merged.
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All provisions of this article applicable to the license tax of any corporation subject to §§ 58.1-2629, 58.1-2630 or § 58.1-2631, including such provisions relating to the assessment, payment and collection of the tax and the method and time of reporting, except as may be otherwise provided, shall be applicable to the license tax of such corporation for the year covered by such sections.
Terms Used In Virginia Code 58.1-2632
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Code 1950, § 58-509; 1984, c. 675.