Article 6 Regulatory Revenue Taxes of Public Service Corporations

This article is comprised of the following sections:
  • §58.1-2660 Special revenue tax; levy
  • §58.1-2661 Exceptions
  • §58.1-2662 Computation of revenue tax on railroads
  • §58.1-2662.1 Gross receipts of telephone and telegraph companies
  • §58.1-2662.2 Gross receipts of companies furnishing water, heat, light or power
  • §58.1-2663 How taxes assessed, collected and paid
  • §58.1-2664 When taxes not to be assessed or assessed only in part
  • §58.1-2665 Use of taxes collected under this article