Virginia

Code of Virginia § 58.1-2600. Definitions.

Code of Virginia § 58.1-2601. Boundaries of certain political units to be furnished company, Commission and Department.

Code of Virginia § 58.1-2602. Local authorities to examine assessments and inform Department or Commission whether correct.

Code of Virginia § 58.1-2603. Local levies to be extended by commissioners of the revenue; copies; forms.

Code of Virginia § 58.1-2604. Assessed valuation.

Code of Virginia § 58.1-2605. Repealed.

Code of Virginia § 58.1-2606. Local taxation of real and tangible personal property of public service corporations; other persons.

Code of Virginia § 58.1-2606.1. Local taxation for solar photovoltaic projects five megawatts or less.

Code of Virginia § 58.1-2607. Local taxation of real and tangible personal property of railroads.

Code of Virginia § 58.1-2608. State taxation of railroads, telecommunications companies.

Code of Virginia § 58.1-2609. Local taxation of land and nonutility and noncarrier improvements of public service corporations; other persons.

Code of Virginia § 58.1-2610. Penalty for failure to file timely report.

Code of Virginia § 58.1-2611. Penalty for failure to pay tax.

Code of Virginia § 58.1-2612. Lien of taxes.

Code of Virginia § 58.1-2620. Basis of tax.

Code of Virginia §§ 58.1-2621 through 58.1-2625. Repealed.

Code of Virginia § 58.1-2626. Annual state license tax on companies furnishing water, heat, light or power.

Code of Virginia § 58.1-2626.1. The Virginia Coal Employment and Production Incentive Tax Credit.

Code of Virginia § 58.1-2627. Exemptions.

Code of Virginia § 58.1-2627.1. Taxation of pipeline companies.

Code of Virginia § 58.1-2628. Annual report.

Code of Virginia § 58.1-2629. License taxes of corporations commencing business.

Code of Virginia § 58.1-2630. Gross receipts in cases of acquisition of business.

Code of Virginia § 58.1-2631. Gross receipts in cases of consolidation or merger.

Code of Virginia § 58.1-2632. Applicability of other provisions to corporations commencing business, acquiring other business, or consolidated or merged.

Code of Virginia § 58.1-2633. Assessment by Commission.

Code of Virginia § 58.1-2634. Copies of assessment forwarded to interested parties.

Code of Virginia § 58.1-2635. Date of payment of taxes.

Code of Virginia § 58.1-2636. Revenue share for solar energy projects and energy storage systems.

Code of Virginia §§ 58.1-2640 through 58.1-2651. Repealed.

Code of Virginia § 58.1-2652. State tax on rolling stock; date of payment.

Code of Virginia § 58.1-2653. Annual report of railroads and freight car companies.

Code of Virginia § 58.1-2654. Annual report of motor vehicle carriers.

Code of Virginia § 58.1-2654.1. Penalty for failure to properly file annual reports.

Code of Virginia § 58.1-2655. Assessment by Department and Commission.

Code of Virginia § 58.1-2656. Valuation of sidetracks, double tracks, etc.

Code of Virginia § 58.1-2657. Copies of assessments to be furnished to taxpayer and local officials.

Code of Virginia § 58.1-2658. Distribution of certain taxes collected; prohibition of certain local taxes.

Code of Virginia § 58.1-2658.1. Distribution of certain taxes collected.

Code of Virginia § 58.1-2659. Article not applicable to companies exempt by federal laws.

Code of Virginia § 58.1-2660. Special revenue tax; levy.

Code of Virginia § 58.1-2661. Exceptions.

Code of Virginia § 58.1-2662. Computation of revenue tax on railroads.

Code of Virginia § 58.1-2662.1. Gross receipts of telephone and telegraph companies.

Code of Virginia § 58.1-2662.2. Gross receipts of companies furnishing water, heat, light or power.

Code of Virginia § 58.1-2663. How taxes assessed, collected and paid.

Code of Virginia § 58.1-2664. When taxes not to be assessed or assessed only in part.

Code of Virginia § 58.1-2665. Use of taxes collected under this article.

Code of Virginia § 58.1-2670. Application to Commission or Department for review.

Code of Virginia § 58.1-2670.1. Application to court to correct erroneous local assessment ratio.

Code of Virginia § 58.1-2671. Setting for hearing and notice to adverse parties.

Code of Virginia § 58.1-2672. Review on motion of Commission.

Code of Virginia § 58.1-2673. Correction after hearing or investigation; proceedings for enforcement.

Code of Virginia § 58.1-2674. Notice to Commonwealth.

Code of Virginia § 58.1-2674.1. Application for correction of certification to Department of Taxation.

Code of Virginia § 58.1-2675. Appeals to Supreme Court.

Code of Virginia § 58.1-2676. Action of Supreme Court thereon.

Code of Virginia § 58.1-2680. Reports to include location by districts, etc.

Code of Virginia § 58.1-2681. Copies of assessment for local officials; contents.

Code of Virginia § 58.1-2682. District boundaries to be furnished company and Commission.

Code of Virginia § 58.1-2683. Article does not affect other duties.

Code of Virginia § 58.1-2690. No state or local tax on intangible personal property or money; local levies and license taxes.