{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2608.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2608.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2608.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2608.html"}],"law_id":84464,"edition_id":1,"section_id":84464,"structure_id":15600,"section_number":"58.1-2608","catch_line":"State taxation of railroads, telecommunications companies","history":"Code 1950, \u00a7 58-519; 1964, c. 425; 1971, Ex. Sess., c. 41; 1972, c. 813; 1976, c. 777; 1978, c. 784; 1984, c. 675; 1988, c. 899.","full_text":"Every railway company or telecommunications company as defined in \u00a7 58.1-400.1 shall pay to the Commonwealth the income tax imposed by Chapter 3 of this title.\n\t\tNothing herein contained shall exempt such corporations from the intangible personal property tax levied under Chapter 11, the annual fee and the annual state registration fee on domestic corporations, both levied under \u00a7 13.1-775.1 or from assessment for street and other local improvements which shall be authorized by law, or from the county, city, town, or magisterial district levies hereinafter provided for.","order_by":null,"text":{"0":{"id":302751,"text":"Every railway company or telecommunications company as defined in \u00a7 58.1-400.1 shall pay to the Commonwealth the income tax imposed by Chapter 3 of this title.\n\t\tNothing herein contained shall exempt such corporations from the intangible personal property tax levied under Chapter 11, the annual fee and the annual state registration fee on domestic corporations, both levied under \u00a7 13.1-775.1 or from assessment for street and other local improvements which shall be authorized by law, or from the county, city, town, or magisterial district levies hereinafter provided for.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15600,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13177,"metadata":{},"date_created":"2026-06-26 03:56:43","date_modified":"2026-06-26 03:56:43","permalink":{"id":256059,"object_type":"structure","relational_id":15600,"identifier":"1","token":"58.1\/II\/26\/1","url":"\/58.1\/II\/26\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13177,"edition_id":1,"name":"Taxation of Public Service Corporations","identifier":"26","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:44:23","date_modified":"2026-06-26 03:44:23","permalink":{"id":256057,"object_type":"structure","relational_id":13177,"identifier":"26","token":"58.1\/II\/26","url":"\/58.1\/II\/26\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":85862,"structure_id":15600,"section_number":"58.1-2600","catch_line":"Definitions","url":"\/58.1-2600\/","token":"58.1\/II\/26\/1\/58.1-2600","metadata":false},{"id":59536,"structure_id":15600,"section_number":"58.1-2601","catch_line":"Boundaries of certain political units to be furnished company, Commission and Department","url":"\/58.1-2601\/","token":"58.1\/II\/26\/1\/58.1-2601","metadata":false},{"id":66175,"structure_id":15600,"section_number":"58.1-2602","catch_line":"Local authorities to examine assessments and inform Department or Commission whether correct","url":"\/58.1-2602\/","token":"58.1\/II\/26\/1\/58.1-2602","metadata":false},{"id":85920,"structure_id":15600,"section_number":"58.1-2603","catch_line":"Local levies to be extended by commissioners of the revenue; copies; forms","url":"\/58.1-2603\/","token":"58.1\/II\/26\/1\/58.1-2603","metadata":false},{"id":64358,"structure_id":15600,"section_number":"58.1-2604","catch_line":"Assessed valuation","url":"\/58.1-2604\/","token":"58.1\/II\/26\/1\/58.1-2604","metadata":false},{"id":75218,"structure_id":15600,"section_number":"58.1-2605","catch_line":"Repealed","url":"\/58.1-2605\/","token":"58.1\/II\/26\/1\/58.1-2605","metadata":false},{"id":81669,"structure_id":15600,"section_number":"58.1-2606","catch_line":"Local taxation of real and tangible personal property of public service corporations; other persons","url":"\/58.1-2606\/","token":"58.1\/II\/26\/1\/58.1-2606","metadata":false},{"id":80994,"structure_id":15600,"section_number":"58.1-2606.1","catch_line":"Local taxation for solar photovoltaic projects five megawatts or less","url":"\/58.1-2606.1\/","token":"58.1\/II\/26\/1\/58.1-2606.1","metadata":false},{"id":70665,"structure_id":15600,"section_number":"58.1-2607","catch_line":"Local taxation of real and tangible personal property of railroads","url":"\/58.1-2607\/","token":"58.1\/II\/26\/1\/58.1-2607","metadata":false},{"id":84464,"structure_id":15600,"section_number":"58.1-2608","catch_line":"State taxation of railroads, telecommunications companies","url":"\/58.1-2608\/","token":"58.1\/II\/26\/1\/58.1-2608","metadata":false},{"id":72445,"structure_id":15600,"section_number":"58.1-2609","catch_line":"Local taxation of land and nonutility and noncarrier improvements of public service corporations; other persons","url":"\/58.1-2609\/","token":"58.1\/II\/26\/1\/58.1-2609","metadata":false},{"id":81768,"structure_id":15600,"section_number":"58.1-2610","catch_line":"Penalty for failure to file timely report","url":"\/58.1-2610\/","token":"58.1\/II\/26\/1\/58.1-2610","metadata":false},{"id":79633,"structure_id":15600,"section_number":"58.1-2611","catch_line":"Penalty for failure to pay tax","url":"\/58.1-2611\/","token":"58.1\/II\/26\/1\/58.1-2611","metadata":false},{"id":66810,"structure_id":15600,"section_number":"58.1-2612","catch_line":"Lien of taxes","url":"\/58.1-2612\/","token":"58.1\/II\/26\/1\/58.1-2612","metadata":false}],"previous_section":{"id":70665,"structure_id":15600,"section_number":"58.1-2607","catch_line":"Local taxation of real and tangible personal property of railroads","url":"\/58.1-2607\/","token":"58.1\/II\/26\/1\/58.1-2607","metadata":false},"next_section":{"id":72445,"structure_id":15600,"section_number":"58.1-2609","catch_line":"Local taxation of land and nonutility and noncarrier improvements of public service corporations; other persons","url":"\/58.1-2609\/","token":"58.1\/II\/26\/1\/58.1-2609","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2608\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1964, chapter 425; in 1972, chapter 813; in 1976, chapter 777; in 1978, chapter 784; in 1984, chapter 675; in 1988, chapter 899.<\/p>","references":[{"id":69402,"section_number":"58.1-3201","catch_line":"What real estate to be taxed; amount of assessment; public service corporation property","order_by":null,"url":"\/58.1-3201\/"}],"refers_to":[{"id":77069,"section_number":"13.1-775.1","catch_line":"Annual registration fees to be paid by domestic and foreign corporations; penalty for failure to pay timely","order_by":null,"url":"\/13.1-775.1\/"},{"id":58533,"section_number":"58.1-400.1","catch_line":"Minimum tax on telecommunications companies","order_by":null,"url":"\/58.1-400.1\/"}],"permalink":{"id":256097,"object_type":"law","relational_id":84464,"identifier":"58.1-2608","token":"58.1\/II\/26\/1\/58.1-2608","url":"\/58.1-2608\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2608\/","token":"58.1\/II\/26\/1\/58.1-2608","dublin_core":{"Title":"State taxation of railroads, telecommunications companies","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2608","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Every railway company or telecommunications company as defined in \u00a7&nbsp;<a class=\"law\" title=\"Minimum tax on telecommunications companies\" href=\"\/58.1-400.1\/\">58.1-400.1<\/a> shall pay to the Commonwealth the income tax imposed by Chapter 3 of this title.\n\t\tNothing herein contained shall exempt such corporations from the intangible personal property tax levied under Chapter 11, the annual fee and the annual state registration fee on domestic corporations, both levied under \u00a7&nbsp;<a class=\"law\" title=\"Annual registration fees to be paid by domestic and foreign corporations; penalty for failure to pay timely\" href=\"\/13.1-775.1\/\">13.1-775.1<\/a> or from assessment for street and other local improvements which shall be authorized by <span class=\"dictionary\">law<\/span>, or from the county, city, town, or magisterial district levies hereinafter provided for.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nSTATE TAXATION OF RAILROADS, TELECOMMUNICATIONS COMPANIES (\u00a7 58.1-2608)\n\nEvery railway company or telecommunications company as defined in \u00a7 58.1-400.1\nshall pay to the Commonwealth the income tax imposed by Chapter 3 of this title.\n\t\tNothing herein contained shall exempt such corporations from the intangible\npersonal property tax levied under Chapter 11, the annual fee and the annual\nstate registration fee on domestic corporations, both levied under \u00a7 13.1-775.1\nor from assessment for street and other local improvements which shall be\nauthorized by law, or from the county, city, town, or magisterial district\nlevies hereinafter provided for.\n\nHISTORY: Code 1950, \u00a7 58-519; 1964, c. 425; 1971, Ex. Sess., c. 41; 1972, c.\n813; 1976, c. 777; 1978, c. 784; 1984, c. 675; 1988, c. 899.","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}}