Any person failing to make a report required under the provisions of this chapter within the time prescribed shall be liable to a penalty of $100 for each day such taxpayer is late in making such report. The State Corporation Commission or Tax Commissioner, as the case may be, may waive all or a part of such penalty for good cause.
Code 1950, §§ 58-514, 58-539, 58-625; 1978, c. 784; 1983, c. 570; 1984, c. 675; 1999, c. 971.
Structure Code of Virginia
Chapter 26 - Taxation of Public Service Corporations
§ 58.1-2603. Local levies to be extended by commissioners of the revenue; copies; forms
§ 58.1-2604. Assessed valuation
§ 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
§ 58.1-2610. Penalty for failure to file timely report
§ 58.1-2611. Penalty for failure to pay tax
§ 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
§ 58.1-2627.1. Taxation of pipeline companies
§ 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
§ 58.1-2633. 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
§ 58.1-2652. 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
§ 58.1-2662. 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