General Provisions
This is Article 1 of the Code of Virginia, titled “General Provisions.” 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 13 sections.
- § 58.1-2600
- Definitions
- § 58.1-2601
- Boundaries of certain political units to be furnished company, Commission and Department
- § 58.1-2602
- Local authorities to examine assessments and inform Department or Commission whether correct
- § 58.1-2603
- Local levies to be extended by commissioners of the revenue; copies; forms
- § 58.1-2604
- Assessed valuation
- § 58.1-2605
- Repealed
- § 58.1-2606
- Local taxation of real and tangible personal property of public service corporations; other persons
- § 58.1-2607
- Local taxation of real and tangible personal property of railroads
- § 58.1-2608
- State taxation of railroads, telecommunications companies
- § 58.1-2609
- Local taxation of land and nonutility and noncarrier improvements of public service corporations; other persons
- § 58.1-2610
- Penalty for failure to file timely report
- § 58.1-2611
- Penalty for failure to pay tax
- § 58.1-2612
- Lien of taxes