{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2661.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2661.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2661.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2661.html"}],"law_id":70781,"edition_id":1,"section_id":70781,"structure_id":16542,"section_number":"58.1-2661","catch_line":"Exceptions","history":"Code 1950, \u00a7 58-664; 1970, c. 773; 1979, c. 443; 1980, c. 282; 1982, c. 62; 1983, c. 547; 1984, c. 675.","full_text":"The amount of the regulatory revenue tax levied pursuant to \u00a7 58.1-2660 on railroads shall not exceed an estimate of the expenses to be incurred by the Commission and the Department reasonably attributable to the regulation and assessment for taxation of railroads, including a reasonable margin in the nature of a reserve fund.","order_by":null,"text":{"0":{"id":255286,"text":"The amount of the regulatory revenue tax levied pursuant to \u00a7 58.1-2660 on railroads shall not exceed an estimate of the expenses to be incurred by the Commission and the Department reasonably attributable to the regulation and assessment for taxation of railroads, including a reasonable margin in the nature of a reserve fund.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":16542,"edition_id":1,"name":"Regulatory Revenue Taxes of Public Service Corporations","identifier":"6","label":"article","depth":4,"order_by":1,"parent_id":13177,"metadata":{},"date_created":"2026-06-26 04:23:16","date_modified":"2026-06-26 04:23:16","permalink":{"id":256227,"object_type":"structure","relational_id":16542,"identifier":"6","token":"58.1\/II\/26\/6","url":"\/58.1\/II\/26\/6\/","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":79433,"structure_id":16542,"section_number":"58.1-2660","catch_line":"Special revenue tax; levy","url":"\/58.1-2660\/","token":"58.1\/II\/26\/6\/58.1-2660","metadata":false},{"id":70781,"structure_id":16542,"section_number":"58.1-2661","catch_line":"Exceptions","url":"\/58.1-2661\/","token":"58.1\/II\/26\/6\/58.1-2661","metadata":false},{"id":73934,"structure_id":16542,"section_number":"58.1-2662","catch_line":"Computation of revenue tax on railroads","url":"\/58.1-2662\/","token":"58.1\/II\/26\/6\/58.1-2662","metadata":false},{"id":76536,"structure_id":16542,"section_number":"58.1-2662.1","catch_line":"Gross receipts of telephone and telegraph companies","url":"\/58.1-2662.1\/","token":"58.1\/II\/26\/6\/58.1-2662.1","metadata":false},{"id":80795,"structure_id":16542,"section_number":"58.1-2662.2","catch_line":"Gross receipts of companies furnishing water, heat, light or power","url":"\/58.1-2662.2\/","token":"58.1\/II\/26\/6\/58.1-2662.2","metadata":false},{"id":71056,"structure_id":16542,"section_number":"58.1-2663","catch_line":"How taxes assessed, collected and paid","url":"\/58.1-2663\/","token":"58.1\/II\/26\/6\/58.1-2663","metadata":false},{"id":84297,"structure_id":16542,"section_number":"58.1-2664","catch_line":"When taxes not to be assessed or assessed only in part","url":"\/58.1-2664\/","token":"58.1\/II\/26\/6\/58.1-2664","metadata":false},{"id":72004,"structure_id":16542,"section_number":"58.1-2665","catch_line":"Use of taxes collected under this article","url":"\/58.1-2665\/","token":"58.1\/II\/26\/6\/58.1-2665","metadata":false}],"previous_section":{"id":79433,"structure_id":16542,"section_number":"58.1-2660","catch_line":"Special revenue tax; levy","url":"\/58.1-2660\/","token":"58.1\/II\/26\/6\/58.1-2660","metadata":false},"next_section":{"id":73934,"structure_id":16542,"section_number":"58.1-2662","catch_line":"Computation of revenue tax on railroads","url":"\/58.1-2662\/","token":"58.1\/II\/26\/6\/58.1-2662","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2661\/","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 1970, chapter 773; in 1979, chapter 443; in 1980, chapter 282; in 1982, chapter 62; in 1983, chapter 547; in 1984, chapter 675.<\/p>","references":[{"id":79433,"section_number":"58.1-2660","catch_line":"Special revenue tax; levy","order_by":null,"url":"\/58.1-2660\/"}],"refers_to":[{"id":79433,"section_number":"58.1-2660","catch_line":"Special revenue tax; levy","order_by":null,"url":"\/58.1-2660\/"}],"permalink":{"id":256233,"object_type":"law","relational_id":70781,"identifier":"58.1-2661","token":"58.1\/II\/26\/6\/58.1-2661","url":"\/58.1-2661\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2661\/","token":"58.1\/II\/26\/6\/58.1-2661","dublin_core":{"Title":"Exceptions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2661","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The amount of the regulatory revenue tax levied pursuant to \u00a7&nbsp;<a class=\"law\" title=\"Special revenue tax; levy\" href=\"\/58.1-2660\/\">58.1-2660<\/a> on railroads shall not exceed an estimate of the expenses to be incurred by the Commission and the <span class=\"dictionary\">Department<\/span> reasonably attributable to the regulation and assessment for taxation of railroads, including a reasonable margin in the nature of a reserve fund.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nEXCEPTIONS (\u00a7 58.1-2661)\n\nThe amount of the regulatory revenue tax levied pursuant to \u00a7 58.1-2660 on\nrailroads shall not exceed an estimate of the expenses to be incurred by the\nCommission and the Department reasonably attributable to the regulation and\nassessment for taxation of railroads, including a reasonable margin in the\nnature of a reserve fund.\n\nHISTORY: Code 1950, \u00a7 58-664; 1970, c. 773; 1979, c. 443; 1980, c. 282; 1982,\nc. 62; 1983, c. 547; 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}}