Code of Virginia
Chapter 26 - Taxation of Public Service Corporations
§ 58.1-2675. Appeals to Supreme Court

Any taxpayer, the Commonwealth or any county, city, or town aggrieved by any assessment or ascertainment of taxes by the Commission, after having proceeded before the Commission as provided in this article, may appeal from any final order or action of the Commission to the Supreme Court, as a matter of right, within the time and in the manner provided by law for appeals generally from the Commission to the Supreme Court.
Code 1950, § 58-679; 1971, Ex. Sess., c. 46; 1983, c. 570; 1984, c. 675.

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 Repealed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 Repealed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