Chapter 26 - Taxation of Public Service Corporations (58.1-2600 thru 58.1-2690)
- 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 - Description unavailable
- 58.1-2606 - Local taxation of real and tangible personal property of public service corporations; other persons.
- 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 - through 58.1-2625
- 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.
- 58.1-2640 - Declarations of estimated tax required; contents, etc.
- 58.1-2641 - Time for filing declarations of estimated tax.
- 58.1-2642 - Amendments to declaration.
- 58.1-2643 - Payment of estimated tax.
- 58.1-2644 - Payments are on account of tax for tax year.
- 58.1-2645 - Late filing.
- 58.1-2646 - Extensions of time.
- 58.1-2647 - Where declarations filed and how payments made; refunding overpayments.
- 58.1-2648 - Failure to pay estimated tax.
- 58.1-2649 - Exception to § 58.1-2648.
- 58.1-2650 - Other provisions of this chapter not affected by this article; taxpayers beginning or going out of business.
- 58.1-2651 - Certain sections not applicable to special revenue taxes imposed by Article 6.
- 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.