{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2634.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2634.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2634.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2634.html"}],"law_id":64359,"edition_id":1,"section_id":64359,"structure_id":13178,"section_number":"58.1-2634","catch_line":"Copies of assessment forwarded to interested parties","history":"Code 1950, \u00a7\u00a7 58-583, 58-584, 58-592, 58-611, 58-612; 1968, c. 637; 1972, c. 813; 1983, c. 570; 1984, c. 675.","full_text":"A certified copy of the assessment made pursuant to \u00a7 58.1-2633, when made, shall be immediately forwarded by the clerk of the Commission to the Comptroller and to the president or other proper officer of each company, and to the governing body of each county, city and town wherein any property belonging to such company is situated and to each commissioner of the revenue.\n\t\tThe assessment shall show the type of property and its value and location.","order_by":null,"text":{"0":{"id":234220,"text":"A certified copy of the assessment made pursuant to \u00a7 58.1-2633, when made, shall be immediately forwarded by the clerk of the Commission to the Comptroller and to the president or other proper officer of each company, and to the governing body of each county, city and town wherein any property belonging to such company is situated and to each commissioner of the revenue.\n\t\tThe assessment shall show the type of property and its value and location.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2634\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1968, chapter 637; in 1972, chapter 813; in 1983, chapter 570; in 1984, chapter 675.<\/p>","references":[{"id":79382,"section_number":"58.1-2627.1","catch_line":"Taxation of pipeline companies","order_by":null,"url":"\/58.1-2627.1\/"}],"refers_to":[{"id":81499,"section_number":"58.1-2633","catch_line":"Assessment by Commission","order_by":null,"url":"\/58.1-2633\/"}],"permalink":{"id":256167,"object_type":"law","relational_id":64359,"identifier":"58.1-2634","token":"58.1\/II\/26\/2\/58.1-2634","url":"\/58.1-2634\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2634\/","token":"58.1\/II\/26\/2\/58.1-2634","dublin_core":{"Title":"Copies of assessment forwarded to interested parties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2634","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>A certified copy of the assessment made pursuant to \u00a7&nbsp;<a class=\"law\" title=\"Assessment by Commission\" href=\"\/58.1-2633\/\">58.1-2633<\/a>, when made, shall be immediately forwarded by the clerk of the Commission to the Comptroller and to the president or other proper officer of each company, and to the governing body of each county, city and town wherein any property belonging to such company is situated and to each commissioner of the revenue.\n\t\tThe assessment shall show the type of property and its value and location.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCOPIES OF ASSESSMENT FORWARDED TO INTERESTED PARTIES (\u00a7 58.1-2634)\n\nA certified copy of the assessment made pursuant to \u00a7 58.1-2633, when made,\nshall be immediately forwarded by the clerk of the Commission to the Comptroller\nand to the president or other proper officer of each company, and to the\ngoverning body of each county, city and town wherein any property belonging to\nsuch company is situated and to each commissioner of the revenue.\n\t\tThe assessment shall show the type of property and its value and location.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-583, 58-584, 58-592, 58-611, 58-612; 1968, c. 637;\n1972, c. 813; 1983, c. 570; 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}}