Regulatory Revenue Taxes of Public Service Corporations

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This is Article 6 of the Code of Virginia, titled “Regulatory Revenue Taxes of Public Service Corporations.” 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 8 sections.

§ 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