{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2906.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2906.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2906.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2906.html"}],"law_id":58033,"edition_id":1,"section_id":58033,"structure_id":15249,"section_number":"58.1-2906","catch_line":"Natural gas consumption tax relating to the special regulatory tax; notification of changes","history":"2000, cc. 691, 706.","full_text":"A\n\nThe Commission may in the performance of its function and duty in levying the natural gas utility consumption tax relating to the special regulatory tax, omit the levy on any portion of the tax fixed in § 58.1-2904 as is unnecessary within the Commission’s sole discretion for the accomplishment of the objects for which the tax is imposed, including a reasonable margin in the nature of a reserve fund.B\n\nThe Commission shall notify all pipeline distribution companies and gas utilities collecting the tax on consumers of natural gas of any change in the natural gas consumption tax relating to the special regulatory tax not later than the first day of the second month preceding the month in which the revised rate is to take effect.","order_by":null,"text":{"0":{"id":212552,"text":"The Commission may in the performance of its function and duty in levying the natural gas utility consumption tax relating to the special regulatory tax, omit the levy on any portion of the tax fixed in § 58.1-2904 as is unnecessary within the Commission’s sole discretion for the accomplishment of the objects for which the tax is imposed, including a reasonable margin in the nature of a reserve fund.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":212553,"text":"The Commission shall notify all pipeline distribution companies and gas utilities collecting the tax on consumers of natural gas of any change in the natural gas consumption tax relating to the special regulatory tax not later than the first day of the second month preceding the month in which the revised rate is to take effect.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":15249,"edition_id":1,"name":"Natural Gas Consumption Tax","identifier":"29.1","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:53:17","date_modified":"2026-06-26 03:53:17","permalink":{"id":256441,"object_type":"structure","relational_id":15249,"identifier":"29.1","token":"58.1\/II\/29.1","url":"\/58.1\/II\/29.1\/","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":73604,"structure_id":15249,"section_number":"58.1-2904","catch_line":"Imposition of tax","url":"\/58.1-2904\/","token":"58.1\/II\/29.1\/58.1-2904","metadata":false},{"id":83971,"structure_id":15249,"section_number":"58.1-2905","catch_line":"Collection and remittance of tax","url":"\/58.1-2905\/","token":"58.1\/II\/29.1\/58.1-2905","metadata":false},{"id":58033,"structure_id":15249,"section_number":"58.1-2906","catch_line":"Natural gas consumption tax relating to the special regulatory tax; notification of changes","url":"\/58.1-2906\/","token":"58.1\/II\/29.1\/58.1-2906","metadata":false},{"id":86355,"structure_id":15249,"section_number":"58.1-2907","catch_line":"Use of natural gas consumption tax relating to special regulatory tax","url":"\/58.1-2907\/","token":"58.1\/II\/29.1\/58.1-2907","metadata":false}],"previous_section":{"id":83971,"structure_id":15249,"section_number":"58.1-2905","catch_line":"Collection and remittance of tax","url":"\/58.1-2905\/","token":"58.1\/II\/29.1\/58.1-2905","metadata":false},"next_section":{"id":86355,"structure_id":15249,"section_number":"58.1-2907","catch_line":"Use of natural gas consumption tax relating to special regulatory tax","url":"\/58.1-2907\/","token":"58.1\/II\/29.1\/58.1-2907","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2906\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 691<\/a> and 706<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":[{"id":73604,"section_number":"58.1-2904","catch_line":"Imposition of tax","order_by":null,"url":"\/58.1-2904\/"}],"permalink":{"id":256451,"object_type":"law","relational_id":58033,"identifier":"58.1-2906","token":"58.1\/II\/29.1\/58.1-2906","url":"\/58.1-2906\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2906\/","token":"58.1\/II\/29.1\/58.1-2906","dublin_core":{"Title":"Natural gas consumption tax relating to the special regulatory tax; notification of changes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2906","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The Commission may in the performance of its function and duty in levying the natural gas utility consumption tax relating to the special regulatory tax, omit the levy<\/span> on any portion of the tax fixed in § 58.1-2904<\/a> as is unnecessary within the Commission’s sole discretion for the accomplishment of the objects<\/span> for which the tax is imposed, including a reasonable margin in the nature of a reserve fund. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The Commission shall notify all pipeline distribution companies and gas utilities collecting the tax on consumers of natural gas of any change in the natural gas consumption tax relating to the special regulatory tax not later than the first day of the second month preceding the month in which the revised rate is to take effect. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nNATURAL GAS CONSUMPTION TAX RELATING TO THE SPECIAL REGULATORY TAX; NOTIFICATION\nOF CHANGES (\u00a7 58.1-2906)\n\nA. The Commission may in the performance of its function and duty in levying the\nnatural gas utility consumption tax relating to the special regulatory tax, omit\nthe levy on any portion of the tax fixed in § 58.1-2904 as is unnecessary\nwithin the Commission’s sole discretion for the accomplishment of the\nobjects for which the tax is imposed, including a reasonable margin in the\nnature of a reserve fund.\n\nB. The Commission shall notify all pipeline distribution companies and gas\nutilities collecting the tax on consumers of natural gas of any change in the\nnatural gas consumption tax relating to the special regulatory tax not later\nthan the first day of the second month preceding the month in which the revised\nrate is to take effect.\n\nHISTORY: 2000, cc. 691, 706.","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}}