License Tax On Telegraph, Telephone, Water, Heat, Light, Power And Pipeline Companies
This is Article 2 of the Code of Virginia, titled “License Tax On Telegraph, Telephone, Water, Heat, Light, Power And Pipeline Companies.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle II, titled “Taxes Administered By Other Agencies.” It is part of Chapter 26, titled “Taxation Of Public Service Corporations.” It’s comprised of the following 14 sections.
- § 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- Repealed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