{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2663.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2663.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2663.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2663.html"}],"law_id":71056,"edition_id":1,"section_id":71056,"structure_id":16542,"section_number":"58.1-2663","catch_line":"How taxes assessed, collected and paid","history":"Code 1950, \u00a7\u00a7 58-667, 58-668; 1983, c. 570; 1984, c. 675.","full_text":"The taxes provided for by this article shall be assessed, determined and collected by the State Corporation Commission in the same manner and on such same dates as other state taxes on the same subjects of taxation are assessed, determined and collected under this chapter. Such taxes shall be paid into the state treasury for use in accordance with \u00a7 58.1-2665.\n\t\tThe regulatory revenue tax on the Virginia Pilots’ Association shall be assessed, determined and collected by the Commission in the same manner in which the license taxes provided in Article 2 (\u00a7 58.1-2620 et seq.) are assessed and collected on certain public utility companies.","order_by":null,"text":{"0":{"id":256191,"text":"The taxes provided for by this article shall be assessed, determined and collected by the State Corporation Commission in the same manner and on such same dates as other state taxes on the same subjects of taxation are assessed, determined and collected under this chapter. Such taxes shall be paid into the state treasury for use in accordance with \u00a7 58.1-2665.\n\t\tThe regulatory revenue tax on the Virginia Pilots’ Association shall be assessed, determined and collected by the Commission in the same manner in which the license taxes provided in Article 2 (\u00a7 58.1-2620 et seq.) are assessed and collected on certain public utility companies.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2663\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 1983, chapter 570; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":54193,"section_number":"58.1-2620","catch_line":"Basis of tax","order_by":null,"url":"\/58.1-2620\/"},{"id":72004,"section_number":"58.1-2665","catch_line":"Use of taxes collected under this article","order_by":null,"url":"\/58.1-2665\/"}],"permalink":{"id":256249,"object_type":"law","relational_id":71056,"identifier":"58.1-2663","token":"58.1\/II\/26\/6\/58.1-2663","url":"\/58.1-2663\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2663\/","token":"58.1\/II\/26\/6\/58.1-2663","dublin_core":{"Title":"How taxes assessed, collected and paid","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2663","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The taxes provided for by this article shall be assessed, determined and collected by the State Corporation Commission in the same manner and on such same dates as other state taxes on the same subjects of taxation are assessed, determined and collected under this chapter. Such taxes shall be paid into the state treasury for use in accordance with \u00a7 58.1-2665<\/a>.\n\t\tThe regulatory revenue tax on the Virginia Pilots’ Association shall be assessed, determined and collected by the Commission in the same manner in which the license taxes provided in Article 2 (\u00a7 58.1-2620<\/a> et seq.) are assessed and collected on certain public utility companies.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nHOW TAXES ASSESSED, COLLECTED AND PAID (\u00a7 58.1-2663)\n\nThe taxes provided for by this article shall be assessed, determined and\ncollected by the State Corporation Commission in the same manner and on such\nsame dates as other state taxes on the same subjects of taxation are assessed,\ndetermined and collected under this chapter. Such taxes shall be paid into the\nstate treasury for use in accordance with \u00a7 58.1-2665.\n\t\tThe regulatory revenue tax on the Virginia Pilots’ Association shall be\nassessed, determined and collected by the Commission in the same manner in which\nthe license taxes provided in Article 2 (\u00a7 58.1-2620 et seq.) are assessed and\ncollected on certain public utility companies.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-667, 58-668; 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}}