Tax Type
Corporation Income Tax
Description
Permission to file a consolidated return
Topic
Returns/Payments/Records
Date Issued
02-17-1984
February 17, 1984
Re: Virginia Code § 58-151-079
Permission to File a Consolidated Return
Dear ****
This is in response to your letter of January 6, 1984, requesting permission for the above referenced corporations to file a consolidated Virginia income tax return for the taxable year ending June 30, 1983. Only one corporation, ***** is subject to Virginia income tax.
Virginia Code § 58-151.079 authorizes the filing of a consolidated return (with permission from this Department) for affiliated corporations subject to Virginia income tax. Because only one taxpayer is subject to Virginia income tax, permission to file a consolidated return is hereby denied.
Sincerely,
W.H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner