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§ 58.1-2600. Definitions - A. As used in this chapter: "Certificated motor vehicle carrier"...
§ 58.1-2601. Boundaries of certain political units to be furnished company, Commission and Department - A. The commissioner of the revenue in each county and...
§ 58.1-2602. Local authorities to examine assessments and inform Department or Commission whether correct - The governing body of each county, city and town, receiving...
§ 58.1-2603. Local levies to be extended by commissioners of the revenue; copies; forms - All county, district and city levies on the property of...
§ 58.1-2604. Assessed valuation - A. Except as otherwise provided in § 58.1-2609, the equalized...
§ 58.1-2605. Repealed - Repealed by Acts 2002, c. 502, effective January 1, 2003.
§ 58.1-2606. Local taxation of real and tangible personal property of public service corporations; other persons - A. Notwithstanding the provisions of this section and §§ 58.1-2607...
§ 58.1-2606.1. Local taxation for solar photovoltaic projects five megawatts or less - A. Notwithstanding clause (iv) of subsection C of § 58.1-3660,...
§ 58.1-2607. Local taxation of real and tangible personal property of railroads - A. Notwithstanding the provisions of §§ 58.1-2604 and 58.1-2606, and...
§ 58.1-2608. State taxation of railroads, telecommunications companies - Every railway company or telecommunications company as defined in §...
§ 58.1-2609. Local taxation of land and nonutility and noncarrier improvements of public service corporations; other persons - Whenever land and noncarrier and nonutility improvements of public service...
§ 58.1-2610. Penalty for failure to file timely report - Any person failing to make a report required under the...
§ 58.1-2611. Penalty for failure to pay tax - A. Any person failing to pay the tax levied pursuant...
§ 58.1-2612. Lien of taxes - All the taxes and levies provided for in this chapter...
§ 58.1-2620. Basis of tax - The license tax levied pursuant to this article shall be...
§ 58.1-2621. Repealed - Repealed by 1988, c. 899, effective for tax years 1990...
§ 58.1-2626. Annual state license tax on companies furnishing water, heat, light or power - A. Every corporation doing in the Commonwealth the business of...
§ 58.1-2626.1. The Virginia Coal Employment and Production Incentive Tax Credit - A. For the tax years beginning on and after January...
§ 58.1-2627. Exemptions - There shall be deducted from the gross receipts of any...
§ 58.1-2627.1. Taxation of pipeline companies - A. Every pipeline transmission company shall pay to the Department...
§ 58.1-2628. Annual report - A. Each telegraph company and telephone company shall report annually,...
§ 58.1-2629. License taxes of corporations commencing business - A. Companies or persons otherwise taxable under § 58.1-2626 but...
§ 58.1-2630. Gross receipts in cases of acquisition of business - A. Any taxpayer liable for a license tax required by...
§ 58.1-2631. Gross receipts in cases of consolidation or merger - Whenever there is a consolidation or merger of corporations taxable...
§ 58.1-2632. Applicability of other provisions to corporations commencing business, acquiring other business, or consolidated or merged - All provisions of this article applicable to the license tax...
§ 58.1-2633. Assessment by Commission - A. The Commission shall assess the value of the reported...
§ 58.1-2634. Copies of assessment forwarded to interested parties - A certified copy of the assessment made pursuant to §...
§ 58.1-2635. Date of payment of taxes - Every taxpayer assessed a license tax under any of the...
§ 58.1-2636. Revenue share for solar energy projects and energy storage systems - A. 1. Any locality may by ordinance assess a revenue...
§ 58.1-2640. Repealed - Repealed by Acts 2017, c. 680, cl. 1, effective January...
§ 58.1-2652. State tax on rolling stock; date of payment - A. The state tax on the rolling stock of a...
§ 58.1-2653. Annual report of railroads and freight car companies - A. Every railroad shall report on or before April 15,...
§ 58.1-2654. Annual report of motor vehicle carriers - A. Every certificated motor vehicle carrier operating in the Commonwealth...
§ 58.1-2654.1. Penalty for failure to properly file annual reports - Every motor vehicle carrier failing to comply with § 58.1-2654...
§ 58.1-2655. Assessment by Department and Commission - A. The Tax Commissioner shall annually assess for local taxation...
§ 58.1-2656. Valuation of sidetracks, double tracks, etc. - In making report of and assessment of the property included...
§ 58.1-2657. Copies of assessments to be furnished to taxpayer and local officials - The Tax Commissioner shall furnish to the governing body of...
§ 58.1-2658. Distribution of certain taxes collected; prohibition of certain local taxes - The rolling stock tax of certificated motor vehicle carriers as...
§ 58.1-2658.1. Distribution of certain taxes collected - The taxes assessed upon the rolling stock of railroads and...
§ 58.1-2659. Article not applicable to companies exempt by federal laws - No provision of this article shall have any application to...
§ 58.1-2660. Special revenue tax; levy - A. In addition to any other taxes upon the subjects...
§ 58.1-2661. Exceptions - The amount of the regulatory revenue tax levied pursuant to...
§ 58.1-2662. Computation of revenue tax on railroads - The special regulatory revenue tax levied pursuant to § 58.1-2660...
§ 58.1-2662.1. Gross receipts of telephone and telegraph companies - The special regulatory revenue tax on telephone and telegraph companies...
§ 58.1-2662.2. Gross receipts of companies furnishing water, heat, light or power - The special regulatory revenue tax on companies furnishing water, heat,...
§ 58.1-2663. How taxes assessed, collected and paid - The taxes provided for by this article shall be assessed,...
§ 58.1-2664. When taxes not to be assessed or assessed only in part - The Commission shall, in the performance of its function and...
§ 58.1-2665. Use of taxes collected under this article - The taxes paid into the state treasury under this article...
§ 58.1-2670. Application to Commission or Department for review - Any taxpayer, the Commonwealth or any county, city or town...
§ 58.1-2670.1. Application to court to correct erroneous local assessment ratio - A. Subject to the limitations provided herein, any county, city,...
§ 58.1-2671. Setting for hearing and notice to adverse parties - Upon the filing of any such application, the Commission shall...
§ 58.1-2672. Review on motion of Commission - At any time within three months after a taxpayer receives...
§ 58.1-2673. Correction after hearing or investigation; proceedings for enforcement - If, from the evidence introduced at such hearing or its...
§ 58.1-2674. Notice to Commonwealth - Notice of hearing before the Commission required to be served...
§ 58.1-2674.1. Application for correction of certification to Department of Taxation - Any telecommunications company or electric supplier aggrieved by any action...
§ 58.1-2675. Appeals to Supreme Court - Any taxpayer, the Commonwealth or any county, city, or town...
§ 58.1-2676. Action of Supreme Court thereon - If the Supreme Court determines that the assessment or tax...
§ 58.1-2680. Reports to include location by districts, etc. - Every public service corporation as defined in § 56-1 required...
§ 58.1-2681. Copies of assessment for local officials; contents - When any such property is assessed by the Commission or...
§ 58.1-2682. District boundaries to be furnished company and Commission - The commissioner of the revenue, or person performing the duties...
§ 58.1-2683. Article does not affect other duties - The provisions of this article shall not affect any duties...
§ 58.1-2690. No state or local tax on intangible personal property or money; local levies and license taxes - A. Except as provided in this chapter, there shall be...