There is a newer version of the Code of Virginia
2014 Virginia Code
Title 58.1 - Taxation
§ 58.1-2661. Exceptions
VA Code § 58.1-2661 (2014) What's This?
The amount of the regulatory revenue tax levied pursuant to § 58.1-2660 on railroads shall not exceed an estimate of the expenses to be incurred by the Commission and the Department reasonably attributable to the regulation and assessment for taxation of railroads, including a reasonable margin in the nature of a reserve fund.
Code 1950, § 58-664; 1970, c. 773; 1979, c. 443; 1980, c. 282; 1982, c. 62; 1983, c. 547; 1984, c. 675.
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