78072258.1-440.1Virginia Decodedhttps://vacode.org2016TaxationTaxes Administered By The Department Of TaxationIncome TaxAccounting, Returns, Procedures For CorporationsAccounting-deferred taxes1999, c. 971; 2000, cc. 691, 706.http://law.lis.virginia.gov/vacode/58.1-440.1/58.1-2626Annual state license tax on companies furnishing water, heat, light or power/58.1-2626/58.1-400Imposition of tax/58.1-400/58.1-400.2Taxation of electric suppliers, pipeline distribution companies, gas utilities, and gas suppliers/58.1-400.2//58.1-440.1/58.1/I/3/14/58.1-440.1