§ 58.1-2663 — How taxes assessed, collected and paid

Virginia § 58.1-2663

• Jurisdiction: Virginia
• Title 58.1: TAXATION
• Subtitle II: TAXES ADMINISTERED BY OTHER AGENCIES
• Ch. 26: TAXATION OF PUBLIC SERVICE CORPORATIONS
• Art. 6: REGULATORY REVENUE TAXES OF PUBLIC SERVICE CORPORATIONS

Text

The taxes provided for by this article shall be assessed, determined and collected by the State Corporation Commission in the same manner and on such same dates as other state taxes on the same subjects of taxation are assessed, determined and collected under this chapter. Such taxes shall be paid into the state treasury for use in accordance with § 58.1-2665.

The regulatory revenue tax on the Virginia Pilots' Association shall be assessed, determined and collected by the Commission in the same manner in which the license taxes provided in Article 2 (§ 58.1-2620 et seq.) are assessed and collected on certain public utility companies.

Legislative History

Code 1950, §§ 58-667, 58-668; 1983, c. 570; 1984, c. 675.