                                 CODE OF VIRGINIA

HOW TAXES ASSESSED, COLLECTED AND PAID (§ 58.1-2663)

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 § 58.1-2665.
		The regulatory revenue tax on the Virginia Pilots&#8217; Association shall be
assessed, determined and collected by the Commission in the same manner in which
the license taxes provided in Article 2 (§ 58.1-2620 et seq.) are assessed and
collected on certain public utility companies.

HISTORY: Code 1950, §§ 58-667, 58-668; 1983, c. 570; 1984, c. 675.