Code of Virginia

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Code of Virginia
Title 58.1. Taxation
Chapter 26. Taxation of Public Service Corporations

§ 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 of any corporation subject to §§ 58.1-2629, 58.1-2630 or § 58.1-2631, including such provisions relating to the assessment, payment and collection of the tax and the method and time of reporting, except as may be otherwise provided, shall be applicable to the license tax of such corporation for the year covered by such sections.

Code 1950, § 58-509; 1984, c. 675.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.