Virginia — Title 58.1 · Chapter 26

• § 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
• § 58.1-2606 — Local taxation of real and tangible personal property of public service corporations; other persons
• § 58.1-2606.1 — Local taxation for solar photovoltaic projects five megawatts or less
• § 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
• § 58.1-2620 — Basis of tax
• § 58.1-2626 — Annual state license tax on companies furnishing water, heat, light or power
• § 58.1-2626.1 — The Virginia Coal Employment and Production Incentive Tax Credit
• § 58.1-2627 — Exemptions
• § 58.1-2627.1 — Taxation of pipeline companies
• § 58.1-2628 — Annual report
• § 58.1-2629 — License taxes of corporations commencing business
• § 58.1-2630 — Gross receipts in cases of acquisition of business
• § 58.1-2631 — Gross receipts in cases of consolidation or merger
• § 58.1-2632 — Applicability of other provisions to corporations commencing business, acquiring other business, or consolidated or merged
• § 58.1-2633 — Assessment by Commission
• § 58.1-2634 — Copies of assessment forwarded to interested parties
• § 58.1-2635 — Date of payment of taxes
• § 58.1-2636 — Revenue share for solar energy projects and energy storage systems
• § 58.1-2652 — State tax on rolling stock; date of payment
• § 58.1-2653 — Annual report of railroads and freight car companies
• § 58.1-2654 — Annual report of motor vehicle carriers
• § 58.1-2654.1 — Penalty for failure to properly file annual reports
• § 58.1-2655 — Assessment by Department and Commission
• § 58.1-2656 — Valuation of sidetracks, double tracks, etc
• § 58.1-2657 — Copies of assessments to be furnished to taxpayer and local officials
• § 58.1-2658 — Distribution of certain taxes collected; prohibition of certain local taxes
• § 58.1-2658.1 — Distribution of certain taxes collected
• § 58.1-2659 — Article not applicable to companies exempt by federal laws
• § 58.1-2660 — Special revenue tax; levy
• § 58.1-2661 — Exceptions
• § 58.1-2662 — Computation of revenue tax on railroads
• § 58.1-2662.1 — Gross receipts of telephone and telegraph companies
• § 58.1-2662.2 — Gross receipts of companies furnishing water, heat, light or power
• § 58.1-2663 — How taxes assessed, collected and paid
• § 58.1-2664 — When taxes not to be assessed or assessed only in part
• § 58.1-2665 — Use of taxes collected under this article
• § 58.1-2670 — Application to Commission or Department for review
• § 58.1-2670.1 — Application to court to correct erroneous local assessment ratio
• § 58.1-2671 — Setting for hearing and notice to adverse parties
• § 58.1-2672 — Review on motion of Commission
• § 58.1-2673 — Correction after hearing or investigation; proceedings for enforcement
• § 58.1-2674 — Notice to Commonwealth
• § 58.1-2674.1 — Application for correction of certification to Department of Taxation
• § 58.1-2675 — Appeals to Supreme Court
• § 58.1-2676 — Action of Supreme Court thereon
• § 58.1-2680 — Reports to include location by districts, etc
• § 58.1-2681 — Copies of assessment for local officials; contents
• § 58.1-2682 — District boundaries to be furnished company and Commission
• § 58.1-2683 — Article does not affect other duties
• § 58.1-2690 — No state or local tax on intangible personal property or money; local levies and license taxes