{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/33.2-299.3.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/33.2-299.3.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/33.2-299.3.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/33.2-299.3.html"}],"law_id":70141,"edition_id":1,"section_id":70141,"structure_id":14957,"section_number":"33.2-299.3","catch_line":"Governmental function; exemption from taxation","history":"2020, cc. 1230, 1275.","full_text":"The exercise of the powers granted by this article will be in all respects for the benefit of the people of the Commonwealth, for the increase of their commerce and prosperity, and for the improvement of their health and living conditions, and as the operation and maintenance of rail facilities by the Authority and the undertaking of activities in the furtherance of the purposes of the Authority will constitute the performance of the essential governmental functions, the Authority shall not be required to pay any taxes or assessments upon any rail facilities or any property acquired or used by the Authority under the provisions of this article or upon the income therefrom, including sales and use taxes on the tangible personal property used in the operations of the Authority. The exemption hereby granted shall not be construed to extend to persons conducting on the premises of any rail facility businesses for which local or state taxes would otherwise be required.","order_by":null,"text":{"0":{"id":253262,"text":"The exercise of the powers granted by this article will be in all respects for the benefit of the people of the Commonwealth, for the increase of their commerce and prosperity, and for the improvement of their health and living conditions, and as the operation and maintenance of rail facilities by the Authority and the undertaking of activities in the furtherance of the purposes of the Authority will constitute the performance of the essential governmental functions, the Authority shall not be required to pay any taxes or assessments upon any rail facilities or any property acquired or used by the Authority under the provisions of this article or upon the income therefrom, including sales and use taxes on the tangible personal property used in the operations of the Authority. The exemption hereby granted shall not be construed to extend to persons conducting on the premises of any rail facility businesses for which local or state taxes would otherwise be required.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14957,"edition_id":1,"name":"Virginia Passenger Rail Authority Act","identifier":"6","label":"article","depth":4,"order_by":1,"parent_id":13136,"metadata":{},"date_created":"2026-06-26 03:51:05","date_modified":"2026-06-26 03:51:05","permalink":{"id":205283,"object_type":"structure","relational_id":14957,"identifier":"6","token":"33.2\/I\/2\/6","url":"\/33.2\/I\/2\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13136,"edition_id":1,"name":"Transportation Entities","identifier":"2","label":"chapter","depth":3,"order_by":1,"parent_id":13135,"metadata":{},"date_created":"2026-06-26 03:44:20","date_modified":"2026-06-26 03:44:20","permalink":{"id":204875,"object_type":"structure","relational_id":13136,"identifier":"2","token":"33.2\/I\/2","url":"\/33.2\/I\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13135,"edition_id":1,"name":"General Provisions and Transportation Entities","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12806,"metadata":{},"date_created":"2026-06-26 03:44:20","date_modified":"2026-06-26 03:44:20","permalink":{"id":204787,"object_type":"structure","relational_id":13135,"identifier":"I","token":"33.2\/I","url":"\/33.2\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12806,"edition_id":1,"name":"Highways and Other Surface Transportation Systems","identifier":"33.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:54","date_modified":"2026-06-26 03:43:54","permalink":{"id":204785,"object_type":"structure","relational_id":12806,"identifier":"33.2","token":"33.2","url":"\/33.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":65292,"structure_id":14957,"section_number":"33.2-287","catch_line":"Definitions","url":"\/33.2-287\/","token":"33.2\/I\/2\/6\/33.2-287","metadata":false},{"id":83123,"structure_id":14957,"section_number":"33.2-288","catch_line":"Declaration of public purpose; 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audits","url":"\/33.2-299\/","token":"33.2\/I\/2\/6\/33.2-299","metadata":false},{"id":77868,"structure_id":14957,"section_number":"33.2-299.1","catch_line":"Exemption of Authority from personnel and procurement procedures","url":"\/33.2-299.1\/","token":"33.2\/I\/2\/6\/33.2-299.1","metadata":false},{"id":81757,"structure_id":14957,"section_number":"33.2-299.2","catch_line":"Police powers; Authority rules and regulations","url":"\/33.2-299.2\/","token":"33.2\/I\/2\/6\/33.2-299.2","metadata":false},{"id":70141,"structure_id":14957,"section_number":"33.2-299.3","catch_line":"Governmental function; exemption from taxation","url":"\/33.2-299.3\/","token":"33.2\/I\/2\/6\/33.2-299.3","metadata":false},{"id":57064,"structure_id":14957,"section_number":"33.2-299.4","catch_line":"Cooperation with federal agencies","url":"\/33.2-299.4\/","token":"33.2\/I\/2\/6\/33.2-299.4","metadata":false},{"id":82633,"structure_id":14957,"section_number":"33.2-299.5","catch_line":"Continuing responsibilities of the Transportation Board and the Department","url":"\/33.2-299.5\/","token":"33.2\/I\/2\/6\/33.2-299.5","metadata":false},{"id":66867,"structure_id":14957,"section_number":"33.2-299.6","catch_line":"Dissolution of Authority","url":"\/33.2-299.6\/","token":"33.2\/I\/2\/6\/33.2-299.6","metadata":false},{"id":59906,"structure_id":14957,"section_number":"33.2-299.7","catch_line":"Exclusions from the Virginia Freedom of Information Act; proprietary records and trade secrets","url":"\/33.2-299.7\/","token":"33.2\/I\/2\/6\/33.2-299.7","metadata":false},{"id":75391,"structure_id":14957,"section_number":"33.2-299.8","catch_line":"Liberal construction","url":"\/33.2-299.8\/","token":"33.2\/I\/2\/6\/33.2-299.8","metadata":false}],"previous_section":{"id":81757,"structure_id":14957,"section_number":"33.2-299.2","catch_line":"Police powers; Authority rules and regulations","url":"\/33.2-299.2\/","token":"33.2\/I\/2\/6\/33.2-299.2","metadata":false},"next_section":{"id":57064,"structure_id":14957,"section_number":"33.2-299.4","catch_line":"Cooperation with federal agencies","url":"\/33.2-299.4\/","token":"33.2\/I\/2\/6\/33.2-299.4","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/33.2-299.3\/","history_text":"

This law was first created in 2020. The record of its establishment is cataloged in chapters 1230<\/a> and 1275<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":205345,"object_type":"law","relational_id":70141,"identifier":"33.2-299.3","token":"33.2\/I\/2\/6\/33.2-299.3","url":"\/33.2-299.3\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/33.2-299.3\/","token":"33.2\/I\/2\/6\/33.2-299.3","dublin_core":{"Title":"Governmental function; exemption from taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 33.2-299.3","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The exercise of the powers granted by this article will be in all respects for the benefit of the people of the Commonwealth, for the increase of their commerce and prosperity, and for the improvement of their health and living conditions, and as the operation and maintenance<\/span> of rail facilities<\/span> by the Authority<\/span> and the undertaking of activities in the furtherance of the purposes of the Authority<\/span> will constitute the performance of the essential governmental functions, the Authority<\/span> shall not be required to pay any taxes or assessments upon any rail facilities<\/span> or any property acquired or used by the Authority<\/span> under the provisions of this article or upon the income therefrom, including sales and use taxes on the tangible personal property used in the operations of the Authority<\/span>. The exemption hereby granted shall not be construed to extend to persons conducting on the premises of any rail facility businesses for which local or state taxes would otherwise be required.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nGOVERNMENTAL FUNCTION; EXEMPTION FROM TAXATION (\u00a7 33.2-299.3)\n\nThe exercise of the powers granted by this article will be in all respects for\nthe benefit of the people of the Commonwealth, for the increase of their\ncommerce and prosperity, and for the improvement of their health and living\nconditions, and as the operation and maintenance of rail facilities by the\nAuthority and the undertaking of activities in the furtherance of the purposes\nof the Authority will constitute the performance of the essential governmental\nfunctions, the Authority shall not be required to pay any taxes or assessments\nupon any rail facilities or any property acquired or used by the Authority under\nthe provisions of this article or upon the income therefrom, including sales and\nuse taxes on the tangible personal property used in the operations of the\nAuthority. The exemption hereby granted shall not be construed to extend to\npersons conducting on the premises of any rail facility businesses for which\nlocal or state taxes would otherwise be required.\n\nHISTORY: 2020, cc. 1230, 1275.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}