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
