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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>71056</law_id><section_number>58.1-2663</section_number><catch_line>How taxes assessed, collected and paid</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="II">Taxes Administered by Other Agencies</unit><unit label="chapter" level="3" order_by="1" identifier="26">Taxation of Public Service Corporations</unit><unit label="article" level="4" order_by="1" identifier="6">Regulatory Revenue Taxes of Public Service Corporations</unit></structure><text>
						<section><p>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 &#xA7;&#xA0;<a class="law" title="Use of taxes collected under this article" href="/58.1-2665/">58.1-2665</a>.
		The regulatory revenue tax on the Virginia Pilots&#x2019; Association shall be assessed, determined and collected by the Commission in the same manner in which the license taxes provided in Article 2 (&#xA7;&#xA0;<a class="law" title="Basis of tax" href="/58.1-2620/">58.1-2620</a> et seq.) are assessed and collected on certain public utility companies.</p></section></text><history>Code 1950, &#xA7;&#xA7; 58-667, 58-668; 1983, c. 570; 1984, c. 675.</history><metadata></metadata></law>
