License Tax on Telegraph, Telephone, Water, Heat, Light, Power and Pipeline Companies

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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 Chapter 26 “Taxation of Public Service Corporations”, which is part of Subtitle II “Taxes Administered by Other Agencies”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 15 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§ 58.1-2621 Repealed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
§ 58.1-2636 Revenue share for solar energy projects and energy storage systems