{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2632.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2632.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2632.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2632.html"}],"law_id":62274,"edition_id":1,"section_id":62274,"structure_id":13178,"section_number":"58.1-2632","catch_line":"Applicability of other provisions to corporations commencing business, acquiring other business, or consolidated or merged","history":"Code 1950, \u00a7 58-509; 1984, c. 675.","full_text":"All provisions of this article applicable to the license tax of any corporation subject to \u00a7\u00a7 58.1-2629, 58.1-2630 or \u00a7 58.1-2631, including such provisions relating to the assessment, payment and collection of the tax and the method and time of reporting, except as may be otherwise provided, shall be applicable to the license tax of such corporation for the year covered by such sections.","order_by":null,"text":{"0":{"id":227140,"text":"All provisions of this article applicable to the license tax of any corporation subject to \u00a7\u00a7 58.1-2629, 58.1-2630 or \u00a7 58.1-2631, including such provisions relating to the assessment, payment and collection of the tax and the method and time of reporting, except as may be otherwise provided, shall be applicable to the license tax of such corporation for the year covered by such sections.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13178,"edition_id":1,"name":"License Tax on Telegraph, Telephone, Water, Heat, Light, Power and Pipeline Companies","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":13177,"metadata":{},"date_created":"2026-06-26 03:44:23","date_modified":"2026-06-26 03:44:23","permalink":{"id":256117,"object_type":"structure","relational_id":13178,"identifier":"2","token":"58.1\/II\/26\/2","url":"\/58.1\/II\/26\/2\/","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":54193,"structure_id":13178,"section_number":"58.1-2620","catch_line":"Basis of tax","url":"\/58.1-2620\/","token":"58.1\/II\/26\/2\/58.1-2620","metadata":false},{"id":73175,"structure_id":13178,"section_number":"58.1-2621","catch_line":"Repealed","url":"\/58.1-2621\/","token":"58.1\/II\/26\/2\/58.1-2621","metadata":false},{"id":55735,"structure_id":13178,"section_number":"58.1-2626","catch_line":"Annual state license tax on companies furnishing water, heat, light or power","url":"\/58.1-2626\/","token":"58.1\/II\/26\/2\/58.1-2626","metadata":false},{"id":57990,"structure_id":13178,"section_number":"58.1-2626.1","catch_line":"The Virginia Coal Employment and Production Incentive Tax Credit","url":"\/58.1-2626.1\/","token":"58.1\/II\/26\/2\/58.1-2626.1","metadata":false},{"id":83017,"structure_id":13178,"section_number":"58.1-2627","catch_line":"Exemptions","url":"\/58.1-2627\/","token":"58.1\/II\/26\/2\/58.1-2627","metadata":false},{"id":79382,"structure_id":13178,"section_number":"58.1-2627.1","catch_line":"Taxation of pipeline companies","url":"\/58.1-2627.1\/","token":"58.1\/II\/26\/2\/58.1-2627.1","metadata":false},{"id":86594,"structure_id":13178,"section_number":"58.1-2628","catch_line":"Annual report","url":"\/58.1-2628\/","token":"58.1\/II\/26\/2\/58.1-2628","metadata":false},{"id":85413,"structure_id":13178,"section_number":"58.1-2629","catch_line":"License taxes of corporations commencing business","url":"\/58.1-2629\/","token":"58.1\/II\/26\/2\/58.1-2629","metadata":false},{"id":74978,"structure_id":13178,"section_number":"58.1-2630","catch_line":"Gross receipts in cases of acquisition of business","url":"\/58.1-2630\/","token":"58.1\/II\/26\/2\/58.1-2630","metadata":false},{"id":66842,"structure_id":13178,"section_number":"58.1-2631","catch_line":"Gross receipts in cases of consolidation or merger","url":"\/58.1-2631\/","token":"58.1\/II\/26\/2\/58.1-2631","metadata":false},{"id":62274,"structure_id":13178,"section_number":"58.1-2632","catch_line":"Applicability of other provisions to corporations commencing business, acquiring other business, or consolidated or merged","url":"\/58.1-2632\/","token":"58.1\/II\/26\/2\/58.1-2632","metadata":false},{"id":81499,"structure_id":13178,"section_number":"58.1-2633","catch_line":"Assessment by Commission","url":"\/58.1-2633\/","token":"58.1\/II\/26\/2\/58.1-2633","metadata":false},{"id":64359,"structure_id":13178,"section_number":"58.1-2634","catch_line":"Copies of assessment forwarded to interested parties","url":"\/58.1-2634\/","token":"58.1\/II\/26\/2\/58.1-2634","metadata":false},{"id":83046,"structure_id":13178,"section_number":"58.1-2635","catch_line":"Date of payment of taxes","url":"\/58.1-2635\/","token":"58.1\/II\/26\/2\/58.1-2635","metadata":false},{"id":81349,"structure_id":13178,"section_number":"58.1-2636","catch_line":"Revenue share for solar energy projects and energy storage systems","url":"\/58.1-2636\/","token":"58.1\/II\/26\/2\/58.1-2636","metadata":false}],"previous_section":{"id":66842,"structure_id":13178,"section_number":"58.1-2631","catch_line":"Gross receipts in cases of consolidation or merger","url":"\/58.1-2631\/","token":"58.1\/II\/26\/2\/58.1-2631","metadata":false},"next_section":{"id":81499,"structure_id":13178,"section_number":"58.1-2633","catch_line":"Assessment by Commission","url":"\/58.1-2633\/","token":"58.1\/II\/26\/2\/58.1-2633","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2632\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":85413,"section_number":"58.1-2629","catch_line":"License taxes of corporations commencing business","order_by":null,"url":"\/58.1-2629\/"},{"id":74978,"section_number":"58.1-2630","catch_line":"Gross receipts in cases of acquisition of business","order_by":null,"url":"\/58.1-2630\/"},{"id":66842,"section_number":"58.1-2631","catch_line":"Gross receipts in cases of consolidation or merger","order_by":null,"url":"\/58.1-2631\/"}],"permalink":{"id":256159,"object_type":"law","relational_id":62274,"identifier":"58.1-2632","token":"58.1\/II\/26\/2\/58.1-2632","url":"\/58.1-2632\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2632\/","token":"58.1\/II\/26\/2\/58.1-2632","dublin_core":{"Title":"Applicability of other provisions to corporations commencing business, acquiring other business, or consolidated or merged","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2632","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>All provisions of this article applicable to the license tax of any corporation subject to \u00a7\u00a7&nbsp;<a class=\"law\" title=\"License taxes of corporations commencing business\" href=\"\/58.1-2629\/\">58.1-2629<\/a>, <a class=\"law\" title=\"Gross receipts in cases of acquisition of business\" href=\"\/58.1-2630\/\">58.1-2630<\/a> or \u00a7&nbsp;<a class=\"law\" title=\"Gross receipts in cases of consolidation or merger\" href=\"\/58.1-2631\/\">58.1-2631<\/a>, including such provisions relating to the assessment, payment and collection of the tax and the method and time of reporting, except as may be otherwise provided, shall be applicable to the license tax of such corporation for the year covered by such sections.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nAPPLICABILITY OF OTHER PROVISIONS TO CORPORATIONS COMMENCING BUSINESS, ACQUIRING\nOTHER BUSINESS, OR CONSOLIDATED OR MERGED (\u00a7 58.1-2632)\n\nAll provisions of this article applicable to the license tax of any corporation\nsubject to \u00a7\u00a7 58.1-2629, 58.1-2630 or \u00a7 58.1-2631, including such provisions\nrelating to the assessment, payment and collection of the tax and the method and\ntime of reporting, except as may be otherwise provided, shall be applicable to\nthe license tax of such corporation for the year covered by such sections.\n\nHISTORY: Code 1950, \u00a7 58-509; 1984, c. 675.","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}}