Article 2: License Tax on Telegraph, Telephone, Water, Heat, Light, Power and Pipeline Companies

This article is comprised of the following sections:

§58.1-2620 Basis of tax
§58.1-2621 Repealed
§58.1-2626 Annual state license tax on companies furnishing water, heat, light or power
§58.1-2626.1 The Virginia Coal Employment and Production Incentive Tax Credit
§58.1-2627 Exemptions
§58.1-2627.1 Taxation of pipeline companies
§58.1-2628 Annual report
§58.1-2629 License taxes of corporations commencing business
§58.1-2630 Gross receipts in cases of acquisition of business
§58.1-2631 Gross receipts in cases of consolidation or merger
§58.1-2632 Applicability of other provisions to corporations commencing business, acquiring other business, or consolidated or merged
§58.1-2633 Assessment by Commission
§58.1-2634 Copies of assessment forwarded to interested parties
§58.1-2635 Date of payment of taxes
§58.1-2636 Revenue share for solar energy projects and energy storage systems
