Code of Virginia
Chapter 26 - Taxation of Public Service Corporations
§ 58.1-2605. Repealed

Repealed by Acts 2002, c. 502, effective January 1, 2003.

Structure Code of Virginia

Code of Virginia

Title 58.1 - Taxation

Chapter 26 - Taxation of Public Service Corporations

§ 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 Repealed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

§ 58.1-2606.1. Local taxation for solar photovoltaic projects five megawatts or less

§ 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

§ 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 Repealed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

§ 58.1-2636. Revenue share for solar energy projects and energy storage systems

§ 58.1-2640. Repealed

§ 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 taxes