Virginia Statutes
§ 58.1-2631 — Gross receipts in cases of consolidation or merger
Virginia § 58.1-2631
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 § 58.1-2631 (Gross receipts in cases of consolidation or merger) 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. § 58.1-2631 (2026).
Text
Whenever there is a consolidation or merger of corporations taxable under § 58.1-2626 or taxable under Article 6 (§ 58.1-2660 et seq.) of this chapter, liability for the taxes shall attach to the corporation thus formed and the gross receipts which shall be used for measuring the license tax or special regulatory revenue tax of the corporation thus formed shall include the gross receipts of the corporations which were consolidated or merged.
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Legislative History
Code 1950, § 58-507; 1984, c. 675; 1988, c. 899; 2002, c. 502.
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Repealed§ 58.1-1008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 § 58.1-2631, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/58.1/58.1-2631.