{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2665.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2665.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2665.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2665.html"}],"law_id":72004,"edition_id":1,"section_id":72004,"structure_id":16542,"section_number":"58.1-2665","catch_line":"Use of taxes collected under this article","history":"Code 1950, \u00a7 58-670; 1983, c. 570; 1984, c. 675.","full_text":"The taxes paid into the state treasury under this article shall be deposited in a special fund to be used only by the Commission and by the Department of Taxation as provided in \u00a7 58.1-2664, for the purpose of making appraisals, assessments and collections against public service companies, and for the further purposes of the Commission in investigating and inspecting the properties or the service or services of such public service companies, and for the supervision and administration of all laws relative to such public service companies, whenever the same shall be deemed necessary by the Commission.","order_by":null,"text":{"0":{"id":259445,"text":"The taxes paid into the state treasury under this article shall be deposited in a special fund to be used only by the Commission and by the Department of Taxation as provided in \u00a7 58.1-2664, for the purpose of making appraisals, assessments and collections against public service companies, and for the further purposes of the Commission in investigating and inspecting the properties or the service or services of such public service companies, and for the supervision and administration of all laws relative to such public service companies, whenever the same shall be deemed necessary by the Commission.","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":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\/58.1-2665\/","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":[{"id":71056,"section_number":"58.1-2663","catch_line":"How taxes assessed, collected and paid","order_by":null,"url":"\/58.1-2663\/"}],"refers_to":[{"id":84297,"section_number":"58.1-2664","catch_line":"When taxes not to be assessed or assessed only in part","order_by":null,"url":"\/58.1-2664\/"}],"permalink":{"id":256257,"object_type":"law","relational_id":72004,"identifier":"58.1-2665","token":"58.1\/II\/26\/6\/58.1-2665","url":"\/58.1-2665\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2665\/","token":"58.1\/II\/26\/6\/58.1-2665","dublin_core":{"Title":"Use of taxes collected under this article","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2665","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The taxes paid into the state treasury under this article shall be deposited in a special fund to be used only by the Commission and by the Department<\/span> of Taxation as provided in \u00a7 58.1-2664<\/a>, for the purpose of making appraisals, assessments and collections against public service companies, and for the further purposes of the Commission in investigating and inspecting the properties or the service or services of such public service companies, and for the supervision and administration of all laws<\/span> relative to such public service companies, whenever the same shall be deemed necessary by the Commission.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nUSE OF TAXES COLLECTED UNDER THIS ARTICLE (\u00a7 58.1-2665)\n\nThe taxes paid into the state treasury under this article shall be deposited in\na special fund to be used only by the Commission and by the Department of\nTaxation as provided in \u00a7 58.1-2664, for the purpose of making appraisals,\nassessments and collections against public service companies, and for the\nfurther purposes of the Commission in investigating and inspecting the\nproperties or the service or services of such public service companies, and for\nthe supervision and administration of all laws relative to such public service\ncompanies, whenever the same shall be deemed necessary by the Commission.\n\nHISTORY: Code 1950, \u00a7 58-670; 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}}