Virginia Statutes
§ 58.1-2620 — Basis of tax
Virginia § 58.1-2620
JurisdictionVirginia
Title 58.1TAXATION
Subtitle IITAXES ADMINISTERED BY OTHER AGENCIES
Ch. 26TAXATION OF PUBLIC SERVICE CORPORATIONS
Art. 2LICENSE TAX ON TELEGRAPH, TELEPHONE, WATER, HEAT, LIGHT, POWER AND PIPELINE COMPANIES
This text of Virginia § 58.1-2620 (Basis of tax) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Va. Code Ann. § 58.1-2620 (2026).
Text
The license tax levied pursuant to this article shall be paid annually for each tax year based upon the gross receipts received during the taxable year.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Code 1950, § 58-503.2; 1979, c. 153; 1984, c. 675.
Nearby Sections
15
§ 58.1-1
Definitions§ 58.1-100
Property subject to state taxation only§ 58.1-1000
Definitions§ 58.1-1001
Tax levied; rate§ 58.1-1002
Exemptions§ 58.1-1003.1
Bad debt; deduction; definition§ 58.1-1003.2
Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents§ 58.1-1003.3
Roll-your-own cigarette machines§ 58.1-1004
Repealed§ 58.1-1008
Monthly reports of stamping agents; penalty§ 58.1-1008.1
Monthly reports of tobacco product manufacturersCite This Page — Counsel Stack
Bluebook (online)
Virginia § 58.1-2620, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/58.1/58.1-2620.