Chapter 26. Taxation of Public Service CorporationsRead Chapter
- Article 1. General ProvisionsRead all
- § 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- Repealed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
- Article 2. License Tax on Telegraph, Telephone, Water, Heat, Light, Power and Pipeline CompaniesRead all
- § 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- Repealed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
- Article 4. Estimated TaxRead all
- § 58.1-2640
- Repealed
- Article 5. Rolling Stock Tax on Railroads, Freight Car Companies and Motor Vehicle Carriers and Property Valuation of RailroadsRead all
- § 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 CorporationsRead all
- § 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 TaxRead all
- § 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 GovernmentsRead all
- § 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 CorporationsRead all
- § 58.1-2690
- No state or local tax on intangible personal property or money; local levies and license taxes
