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2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 26 Taxation of Public Service Corporations (58.1-2600 thru 58.1-2690)
- 58.1-2600 Definitions
- 58.1-2601 Boundaries of certain political units to be furnished company, Commission and Department
- 58.1-2602 Local authorities to examine assessments and inform Department or Commission whether correc...
- 58.1-2603 Local levies to be extended by commissioners of the revenue; copies; forms
- 58.1-2604 Assessed valuation
- 58.1-2605 Description unavailable
- 58.1-2606 Local taxation of real and tangible personal property of public service corporations; other person...
- 58.1-2607 Local taxation of real and tangible personal property of railroads
- 58.1-2608 State taxation of railroads, telecommunications companies
- 58.1-2609 Local taxation of land and nonutility and noncarrier improvements of public service corporations; o...
- 58.1-2610 Penalty for failure to file timely report
- 58.1-2611 Penalty for failure to pay tax
- 58.1-2612 Lien of taxes
- 58.1-2620 Basis of tax
- 58.1-2621 through 58.1-2625
- 58.1-2626 Annual state license tax on companies furnishing water, heat, light or power
- 58.1-2626.1 The Virginia Coal Employment and Production Incentive Tax Credit
- 58.1-2627 Exemptions
- 58.1-2627.1 Taxation of pipeline companies
- 58.1-2628 Annual report
- 58.1-2629 License taxes of corporations commencing business
- 58.1-2630 Gross receipts in cases of acquisition of business
- 58.1-2631 Gross receipts in cases of consolidation or merger
- 58.1-2632 Applicability of other provisions to corporations commencing business, acquiring other business, o...
- 58.1-2633 Assessment by Commission
- 58.1-2634 Copies of assessment forwarded to interested parties
- 58.1-2635 Date of payment of taxes
- 58.1-2640 Declarations of estimated tax required; contents, etc
- 58.1-2641 Time for filing declarations of estimated tax
- 58.1-2642 Amendments to declaration
- 58.1-2643 Payment of estimated tax
- 58.1-2644 Payments are on account of tax for tax year
- 58.1-2645 Late filing
- 58.1-2646 Extensions of time
- 58.1-2647 Where declarations filed and how payments made; refunding overpayments
- 58.1-2648 Failure to pay estimated tax
- 58.1-2649 Exception to { 58.1-2648
- 58.1-2650 Other provisions of this chapter not affected by this article; taxpayers beginning or going out of ...
- 58.1-2651 Certain sections not applicable to special revenue taxes imposed by Article 6
- 58.1-2652 State tax on rolling stock; date of payment
- 58.1-2653 Annual report of railroads and freight car companies
- 58.1-2654 Annual report of motor vehicle carriers
- 58.1-2654.1 Penalty for failure to properly file annual reports
- 58.1-2655 Assessment by Department and Commission
- 58.1-2656 Valuation of sidetracks, double tracks, etc
- 58.1-2657 Copies of assessments to be furnished to taxpayer and local officials
- 58.1-2658 Distribution of certain taxes collected; prohibition of certain local taxes
- 58.1-2658.1 Distribution of certain taxes collected
- 58.1-2659 Article not applicable to companies exempt by federal laws
- 58.1-2660 Special revenue tax; levy
- 58.1-2661 Exceptions
- 58.1-2662 Computation of revenue tax on railroads
- 58.1-2662.1 Gross receipts of telephone and telegraph companies
- 58.1-2662.2 Gross receipts of companies furnishing water, heat, light or power
- 58.1-2663 How taxes assessed, collected and paid
- 58.1-2664 When taxes not to be assessed or assessed only in part
- 58.1-2665 Use of taxes collected under this article
- 58.1-2670 Application to Commission or Department for review
- 58.1-2670.1 Application to court to correct erroneous local assessment ratio
- 58.1-2671 Setting for hearing and notice to adverse parties
- 58.1-2672 Review on motion of Commission
- 58.1-2673 Correction after hearing or investigation; proceedings for enforcement
- 58.1-2674 Notice to Commonwealth
- 58.1-2674.1 Application for correction of certification to Department of Taxation
- 58.1-2675 Appeals to Supreme Court
- 58.1-2676 Action of Supreme Court thereon
- 58.1-2680 Reports to include location by districts, etc
- 58.1-2681 Copies of assessment for local officials; contents
- 58.1-2682 District boundaries to be furnished company and Commission
- 58.1-2683 Article does not affect other duties
- 58.1-2690 No state or local tax on intangible personal property or money; local levies and license taxe...
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