Electric Utility Consumption Tax

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This is Chapter 29 of the Code of Virginia, titled “Electric Utility Consumption Tax.” It is part of Subtitle II “Taxes Administered by Other Agencies”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 4 sections.

§ 58.1-2900 Imposition of tax
§ 58.1-2901 Collection and remittance of tax
§ 58.1-2902 Electric utility consumption tax relating to the special regulatory tax; when not assessed or assessed only in part
§ 58.1-2903 Use of electric utility consumption tax relating to special regulatory tax