{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2633.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2633.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2633.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2633.html"}],"law_id":81499,"edition_id":1,"section_id":81499,"structure_id":13178,"section_number":"58.1-2633","catch_line":"Assessment by Commission","history":"Code 1950, \u00a7\u00a7 58-582, 58-610; 1956, c. 69; 1968, c. 637; 1972, c. 813; 1984, c. 675; 1988, c. 899; 1999, c. 971.","full_text":"A\n\nThe Commission shall assess the value of the reported property subject to local taxation of each telegraph, telephone, water, heat, light and power company and electric supplier, except a pipeline transmission company taxed pursuant to § 58.1-2627.1, and shall assess the license tax levied hereon if such company is subject to the license tax under this article.B\n\nShould any such person fail to make the reports required by this article on or before April 15 of each year, the Commission shall assess the value of the property of such person, and its gross receipts upon the best and most reliable information that can be obtained by the Commission.C\n\nIn making such assessment, the Commission may require such person or its officers and employees to appear with such documents and papers as the Commission deems necessary.","order_by":null,"text":{"0":{"id":291977,"text":"The Commission shall assess the value of the reported property subject to local taxation of each telegraph, telephone, water, heat, light and power company and electric supplier, except a pipeline transmission company taxed pursuant to § 58.1-2627.1, and shall assess the license tax levied hereon if such company is subject to the license tax under this article.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":291978,"text":"Should any such person fail to make the reports required by this article on or before April 15 of each year, the Commission shall assess the value of the property of such person, and its gross receipts upon the best and most reliable information that can be obtained by the Commission.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":291979,"text":"In making such assessment, the Commission may require such person or its officers and employees to appear with such documents and papers as the Commission deems necessary.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2633\/","history_text":"

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 1956, chapter 69; in 1968, chapter 637; in 1972, chapter 813; in 1984, chapter 675; in 1988, chapter 899; in 1999, chapter 971<\/a>.<\/p>","references":[{"id":79382,"section_number":"58.1-2627.1","catch_line":"Taxation of pipeline companies","order_by":null,"url":"\/58.1-2627.1\/"},{"id":64359,"section_number":"58.1-2634","catch_line":"Copies of assessment forwarded to interested parties","order_by":null,"url":"\/58.1-2634\/"}],"refers_to":[{"id":79382,"section_number":"58.1-2627.1","catch_line":"Taxation of pipeline companies","order_by":null,"url":"\/58.1-2627.1\/"}],"permalink":{"id":256163,"object_type":"law","relational_id":81499,"identifier":"58.1-2633","token":"58.1\/II\/26\/2\/58.1-2633","url":"\/58.1-2633\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2633\/","token":"58.1\/II\/26\/2\/58.1-2633","dublin_core":{"Title":"Assessment by Commission","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2633","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The Commission shall assess the value of the reported property subject to local taxation of each telegraph, telephone, water, heat, light and power company and electric supplier, except a pipeline transmission company taxed pursuant to § 58.1-2627.1<\/a>, and shall assess the license tax levied hereon if such company is subject to the license tax under this article. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Should any such person fail to make the reports required by this article on or before April 15 of each year, the Commission shall assess the value of the property of such person, and its gross receipts upon the best and most reliable information that can be obtained by the Commission. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> In making such assessment, the Commission may require such person or its officers and employees to appear with such documents and papers as the Commission deems necessary. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nASSESSMENT BY COMMISSION (\u00a7 58.1-2633)\n\nA. The Commission shall assess the value of the reported property subject to\nlocal taxation of each telegraph, telephone, water, heat, light and power\ncompany and electric supplier, except a pipeline transmission company taxed\npursuant to § 58.1-2627.1, and shall assess the license tax levied hereon\nif such company is subject to the license tax under this article.\n\nB. Should any such person fail to make the reports required by this article on\nor before April 15 of each year, the Commission shall assess the value of the\nproperty of such person, and its gross receipts upon the best and most reliable\ninformation that can be obtained by the Commission.\n\nC. In making such assessment, the Commission may require such person or its\nofficers and employees to appear with such documents and papers as the\nCommission deems necessary.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-582, 58-610; 1956, c. 69; 1968, c. 637; 1972, c.\n813; 1984, c. 675; 1988, c. 899; 1999, c. 971.","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}}