Virginia § 58.1-413 When compensation deemed paid or accrued in this Commonwealth

Virginia Statutes

§ 58.1-413 — When compensation deemed paid or accrued in this Commonwealth

Virginia § 58.1-413

JurisdictionVirginia

Title 58.1TAXATION

Subtitle ITAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION

Ch. 3INCOME TAX

Art. 10TAXATION OF CORPORATIONS

This text of Virginia § 58.1-413 (When compensation deemed paid or accrued in this Commonwealth) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Va. Code Ann. § 58.1-413 (2026).

Text

Compensation is paid or accrued in the Commonwealth if:

1.The employee's service is performed entirely within the Commonwealth;

2.The employee's service is performed both within and without the Commonwealth, but the service performed without the Commonwealth is incidental to the employee's service within the Commonwealth; or

3.Some of the service is performed in the Commonwealth; and

a.The base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the Commonwealth; or

b.The base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the employee's residence is in the Commonwealth.

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Compensation is paid or accrued in the Commonwealth if:

1. The employee's service is performed entirely within the Commonwealth;

2. The employee's service is performed both within and without the Commonwealth, but the service performed without the Commonwealth is incidental to the employee's service within the Commonwealth; or

3. Some of the service is performed in the Commonwealth; and

a. The base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the Commonwealth; or

b. The base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the employee's residence is in the Commonwealth.