{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-2659.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-2659.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-2659.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-2659.html"}],"law_id":371384,"edition_id":2,"section_id":371384,"structure_id":52879,"section_number":"58.1-2659","catch_line":"Article not applicable to companies exempt by federal laws","history":"Code 1950, \u00a7 58-541.1; 1982, c. 62; 1984, c. 675.","full_text":"No provision of this article shall have any application to any railway company doing business in this Commonwealth if such company is exempt by virtue of any provision of federal law from the payment of state and local taxes.\n\n","order_by":null,"text":{"0":{"id":1385149,"text":"No provision of this article shall have any application to any railway company doing business in this Commonwealth if such company is exempt by virtue of any provision of federal law from the payment of state and local taxes.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52879,"edition_id":2,"name":"Rolling Stock Tax on Railroads, Freight Car Companies and Motor Vehicle Carriers and Property Valuation of Railroads","identifier":"5","label":"article","depth":4,"order_by":3,"parent_id":52875,"metadata":{"child_laws":10,"child_structures":0},"date_created":"2026-08-02 03:07:15","date_modified":"2026-08-02 12:36:06","permalink":{"id":1483187,"object_type":"structure","relational_id":52879,"identifier":"5","token":"58.1\/II\/26\/5","url":"\/58.1\/II\/26\/5\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52875,"edition_id":2,"name":"Taxation of Public Service Corporations","identifier":"26","label":"chapter","depth":3,"order_by":5,"parent_id":52853,"metadata":{"child_laws":62,"child_structures":8},"date_created":"2026-08-02 03:07:12","date_modified":"2026-08-02 12:36:05","permalink":{"id":1483059,"object_type":"structure","relational_id":52875,"identifier":"26","token":"58.1\/II\/26","url":"\/58.1\/II\/26\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52853,"edition_id":2,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":3,"parent_id":52815,"metadata":{"child_laws":282,"child_structures":34},"date_created":"2026-08-02 03:06:47","date_modified":"2026-08-02 12:36:03","permalink":{"id":1482263,"object_type":"structure","relational_id":52853,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371375,"structure_id":52879,"section_number":"58.1-2652","catch_line":"State tax on rolling stock; date of payment","url":"\/58.1-2652\/","token":"58.1\/II\/26\/5\/58.1-2652","metadata":false},{"id":371376,"structure_id":52879,"section_number":"58.1-2653","catch_line":"Annual report of railroads and freight car companies","url":"\/58.1-2653\/","token":"58.1\/II\/26\/5\/58.1-2653","metadata":false},{"id":371378,"structure_id":52879,"section_number":"58.1-2654","catch_line":"Annual report of motor vehicle carriers","url":"\/58.1-2654\/","token":"58.1\/II\/26\/5\/58.1-2654","metadata":false},{"id":371377,"structure_id":52879,"section_number":"58.1-2654.1","catch_line":"Penalty for failure to properly file annual reports","url":"\/58.1-2654.1\/","token":"58.1\/II\/26\/5\/58.1-2654.1","metadata":false},{"id":371379,"structure_id":52879,"section_number":"58.1-2655","catch_line":"Assessment by Department and Commission","url":"\/58.1-2655\/","token":"58.1\/II\/26\/5\/58.1-2655","metadata":false},{"id":371380,"structure_id":52879,"section_number":"58.1-2656","catch_line":"Valuation of sidetracks, double tracks, etc","url":"\/58.1-2656\/","token":"58.1\/II\/26\/5\/58.1-2656","metadata":false},{"id":371381,"structure_id":52879,"section_number":"58.1-2657","catch_line":"Copies of assessments to be furnished to taxpayer and local officials","url":"\/58.1-2657\/","token":"58.1\/II\/26\/5\/58.1-2657","metadata":false},{"id":371383,"structure_id":52879,"section_number":"58.1-2658","catch_line":"Distribution of certain taxes collected; prohibition of certain local taxes","url":"\/58.1-2658\/","token":"58.1\/II\/26\/5\/58.1-2658","metadata":false},{"id":371382,"structure_id":52879,"section_number":"58.1-2658.1","catch_line":"Distribution of certain taxes collected","url":"\/58.1-2658.1\/","token":"58.1\/II\/26\/5\/58.1-2658.1","metadata":false},{"id":371384,"structure_id":52879,"section_number":"58.1-2659","catch_line":"Article not applicable to companies exempt by federal laws","url":"\/58.1-2659\/","token":"58.1\/II\/26\/5\/58.1-2659","metadata":false}],"previous_section":{"id":371382,"structure_id":52879,"section_number":"58.1-2658.1","catch_line":"Distribution of certain taxes collected","url":"\/58.1-2658.1\/","token":"58.1\/II\/26\/5\/58.1-2658.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2659\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1982, chapter 62; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1483225,"object_type":"law","relational_id":371384,"identifier":"58.1-2659","token":"58.1\/II\/26\/5\/58.1-2659","url":"\/58.1-2659\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-2659\/","token":"58.1\/II\/26\/5\/58.1-2659","dublin_core":{"Title":"Article not applicable to companies exempt by federal laws","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2659","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>No provision of this article shall have any application to any railway company doing business in this Commonwealth if such company is exempt by virtue of any provision of federal <span class=\"dictionary\">law<\/span> from the payment of state and local taxes.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nARTICLE NOT APPLICABLE TO COMPANIES EXEMPT BY FEDERAL LAWS (\u00a7 58.1-2659)\n\nNo provision of this article shall have any application to any railway company\ndoing business in this Commonwealth if such company is exempt by virtue of any\nprovision of federal law from the payment of state and local taxes.\n\nHISTORY: Code 1950, \u00a7 58-541.1; 1982, c. 62; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}