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2018 Code of Virginia
Title 58.1 - Taxation
Chapter 26 - Taxation of Public Service Corporations
Article 1. General Provisions
- § 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 correct
- § 58.1-2603. Local levies to be extended by commissioners of the revenue; copies; forms
- § 58.1-2604. Assessed valuation
- § 58.1-2605. Repealed
- § 58.1-2606. Local taxation of real and tangible personal property of public service corporations; other persons
- § 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; other persons
- § 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
Article 2. License Tax on Telegraph, Telephone, Water, Heat, Light, Power and Pipeline Companies
- § 58.1-2620. Basis of tax
- § 58.1-2621. Repealed
- § 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, or consolidated or merged
- § 58.1-2633. Assessment by Commission
- § 58.1-2634. Copies of assessment forwarded to interested parties
- § 58.1-2635. Date of payment of taxes
Article 4. Estimated Tax
- § 58.1-2640. (Repealed effective January 1, 2019) Declarations of estimated tax required; contents, etc.
- § 58.1-2641. (Repealed effective January 1, 2019) Time for filing declarations of estimated tax
- § 58.1-2642. (Repealed effective January 1, 2019) Amendments to declaration
- § 58.1-2643. (Repealed effective January 1, 2019) Payment of estimated tax
- § 58.1-2644. (Repealed effective January 1, 2019) Payments are on account of tax for tax year
- § 58.1-2645. (Repealed effective January 1, 2019) Late filing
- § 58.1-2646. (Repealed effective January 1, 2019) Extensions of time
- § 58.1-2647. (Repealed effective January 1, 2019) Where declarations filed and how payments made; refunding overpayments
- § 58.1-2648. (Repealed effective January 1, 2019) Failure to pay estimated tax
- § 58.1-2649. (Repealed effective January 1, 2019) Exception to ยง 58.1-2648
- § 58.1-2650. (Repealed effective January 1, 2019) Other provisions of this chapter not affected by this article; taxpayers beginning or going out of business
- § 58.1-2651. (Repealed effective January 1, 2019) Certain sections not applicable to special revenue taxes imposed by Article 6
Article 5. Rolling Stock Tax on Railroads, Freight Car Companies and Motor Vehicle Carriers and Property Valuation of Railroads
- § 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
Article 6. Regulatory Revenue Taxes of Public Service Corporations
- § 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
Article 7. Administrative and Judicial Review of Assessment and Tax
- § 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
Article 8. Special Provisions for Assessments in Counties Having County Executive or County Manager Governments
- § 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
Article 9. Miscellaneous Provisions Relative to Other Forms of Taxation Applicable to Public Service Corporations
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