reglab/housing_qa huggingface dataset:
VA Code § 58.1-2609 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2609. Local taxation of land and nonutility and noncarrier improvements of public service corporations; other persons

Whenever land and noncarrier and nonutility improvements of public service corporations and other persons with property assessed pursuant to this chapter are appraised for local taxation by comparison to the appraised values placed by local assessors on similar properties in the taxing district, they shall be assessed by application of the local stated ratio of assessments to appraisals, and taxed at the rate applicable to other real property in the taxing district. Such property is hereby defined as a separate item of taxation for such purpose and shall be identified as a separate class of property for local taxation.Code 1950, § 58-514.2:3; 1979, c. 160; 1984, c. 675; 1999, c. 971.
VA Code § 58.1-2610 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2610. Penalty for failure to file timely report

Any person failing to make a report required under the provisions of this chapter within the time prescribed shall be liable to a penalty of $100 for each day such taxpayer is late in making such report. The State Corporation Commission or Tax Commissioner, as the case may be, may waive all or a part of such penalty for good cause.Code 1950, §§ 58-514, 58-539, 58-625; 1978, c. 784; 1983, c. 570; 1984, c. 675; 1999, c. 971.
VA Code § 58.1-2611 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2611. Penalty for failure to pay tax

A. Any person failing to pay the tax levied pursuant to this chapter into the state treasury within the time prescribed by law shall incur a penalty thereon of ten percent, which shall be added to the amount of the tax due.B. Notwithstanding the provisions of subsection A, such penalty shall not accrue in any case unless the State Corporation Commission or the Department, as the case may be, mails the person a certified copy of the assessment on or before May 15 preceding. In the event such copy is not mailed on or before May 15 preceding, the penalty for nonpayment in time shall not accrue until the close of the fifteenth day next following the mailing of such certified copy of the assessment.Code 1950, §§ 58-514.1, 58-537, 58-561, 58-587, 58-601, 58-614, 58-626; 1956, c. 495; 1972, c. 813; 1983, c. 570; 1984, c. 675; 1999, c. 971.
VA Code § 58.1-2612 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2612. Lien of taxes

All the taxes and levies provided for in this chapter shall, until paid, be a lien upon the property within the Commonwealth of the corporation owning the same and take precedence over all other liens or encumbrances.Code 1950, §§ 58-536, 58-599, 58-615; 1984, c. 675.
VA Code § 58.1-2620 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2620. Basis of tax

The license tax levied pursuant to this article shall be paid annually for each tax year based upon the gross receipts received during the taxable year.Code 1950, § 58-503.2; 1979, c. 153; 1984, c. 675.
VA Code § 58.1-2626 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2626. Annual state license tax on companies furnishing water, heat, light or power

A. Every corporation doing in the Commonwealth the business of furnishing water, heat, light or power, whether by means of gas or steam, except (i) a pipeline transmission company taxed pursuant to § 58.1-2627.1, (ii) a pipeline distribution company as defined in § 58.1-2600 and a gas utility and a gas supplier as defined in § 58.1-400.2, or (iii) an electric supplier as defined in § 58.1-400.2, shall, for the privilege of doing business within the Commonwealth, pay to the Commonwealth for each tax year an annual license tax equal to two percent of its gross receipts, actually received, from all sources.B. The state license tax provided in subsection A shall be (i) in lieu of all other state license or franchise taxes on such corporation, and (ii) in lieu of any tax upon the shares of stock issued by it.C. Nothing herein contained shall exempt such corporation from motor vehicle license taxes, motor vehicle fuel taxes, fees required by § 13.1-775.1 or from assessments for street and other local improvements, which shall be authorized by law, nor from the county, city, town, district or road levies.D. Nothing herein contained shall annul or interfere with any contract or agreement by ordinance between such corporations and cities and towns as to compensation for the use of the streets or alleys by such corporations.Code 1950, § 58-603; 1971, Ex. Sess., c. 41; 1972, c. 858; 1976, c. 778; 1978, c. 786; 1980, c. 668; 1982, c. 633; 1984, c. 675; 1985, c. 31; 1987, cc. 320, 364; 1999, c. 971; 2000, cc. 691, 706.
VA Code § 58.1-2626.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2626.1. The Virginia Coal Employment and Production Incentive Tax Credit

A. For the tax years beginning on and after January 1, 1988, but before January 1, 2022, every corporation in the Commonwealth doing the business of furnishing water, heat, light, or power to the Commonwealth or its citizens, whether by means of electricity, gas, or steam shall be allowed a credit against the tax imposed by § 58.1-2626 in the following amount: $1 per ton for each ton of coal purchased and consumed by such corporation in excess of the number of tons of Virginia coal purchased by such corporation in 1985, provided such coal was mined in Virginia as certified by the producer of such coal. This credit shall be prorated equally against the corporation's estimated payments made in September and December and the final payment.B. For tax years beginning on and after January 1, 1989, but before January 1, 2022, every corporation in the Commonwealth doing the business of furnishing water, heat, light, or power to the Commonwealth or its citizens, whether by means of electricity, gas, or steam shall be allowed additional credit against the tax imposed by § 58.1-2626 in the following amount: $1 per ton for each ton of coal purchased and consumed by such corporation, provided such coal was mined in Virginia as certified by such seller. The credit shall be prorated equally against the corporation's estimated payments made in September and December and the final payment.1986, c. 450; 1989, c. 429; 2000, c. 929; 2021, Sp. Sess. I, cc. 553, 554.
VA Code § 58.1-2627 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2627. Exemptions

There shall be deducted from the gross receipts of any corporation engaged in the business of furnishing heat, light or power by means of gas, revenues billed on behalf of another person to the extent such revenues are later paid over to or settled with that person.Code 1950, § 58-603; 1971, Ex. Sess., c. 41; 1972, c. 858; 1976, c. 778; 1978, c. 786; 1980, c. 668; 1982, c. 633; 1984, c. 675; 1986, c. 243; 1993, c. 522; 1998, c. 197; 1999, c. 971.
VA Code § 58.1-2627.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2627.1. Taxation of pipeline companies

A. Every pipeline transmission company shall pay to the Department on its allocated and apportioned net taxable income, in lieu of a license tax, the tax levied pursuant to Chapter 3 (§ 58.1-300 et seq.) (State Income Tax) of this title. There shall be deducted from such allocated and apportioned net income an amount equal to the percentage that gross profit (operating revenues less cost of purchased gas) derived from sales in this Commonwealth for consumption by the purchaser of natural or manufactured gas is of the total gross profit in the Commonwealth of the taxpayer.B. The annual report of such company required pursuant to § 58.1-2628 shall be made to the Department, on forms prepared and furnished by the Department, if the company is a pipeline transmission company or to the Commission if a pipeline distribution company. The Department shall assess the value of the property of each pipeline transmission company and the Commission shall assess the value of the property of each pipeline distribution company. The applicable county, city, town and magisterial district property levies shall attach thereto. The powers and duties granted to the Commission by §§ 58.1-2633 B and C and 58.1-2634 shall apply mutatis mutandis to the Department.C. A company liable for the license tax under subsection A shall not be liable for the tax imposed by Chapter 28 (§ 58.1-2814 et seq.) of this title.D. When a company qualifies as both a pipeline transmission company and a pipeline distribution company, it shall for property tax valuation purposes be considered a pipeline distribution company.Code 1950, §§ 58-588, 58-590, 58-597; 1956, c. 69; 1964, c. 217; 1968, c. 637; 1971, Ex. Sess., c. 1; 1972, c. 813; 1980, cc. 82, 371; 1983, c. 570; 1984, c. 675; 2000, cc. 691, 706.
VA Code § 58.1-2629 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2629. License taxes of corporations commencing business

A. Companies or persons otherwise taxable under § 58.1-2626 but that begin business on or after the beginning of the tax year shall pay a license tax, the measure of which shall be an estimate of the gross receipts of such company or person for the year or for that part of the year in which it begins business. Such estimate shall be reported to the Commission on forms furnished by the Commission within thirty days after beginning business and the license tax measured thereby and assessed by the Commission shall be paid into the state treasury within thirty days after such assessment is made or by June 1 of the year if such assessment is made more than thirty days prior to June 1.B. Any company or person subject to the provisions of subsection A shall, for the immediately following tax year, pay the license tax measured by an estimate of the gross receipts for the year beginning January 1 of the year following the year in which it began business. Such estimate of gross receipts shall be reported to the Commission within the time requirements prescribed by § 58.1-2628.C. Every estimate made under this section shall be subject to review by the Commission after the close of the year for which such estimate is made and any variance between the estimate and the actual gross receipts shall be adjusted by the Commission by order of refund or the assessment of additional license tax depending upon whether such estimate was in excess of or less than the actual gross receipts of such taxpayer for such year.Code 1950, §§ 58-504, 58-505; 1956, c. 69; 1984, c. 675; 1988, c. 899; 2002, c. 502.
VA Code § 58.1-2630 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2630. Gross receipts in cases of acquisition of business

A. Any taxpayer liable for a license tax required by this chapter or liable for the special regulatory revenue tax required by Article 6 (§ 58.1-2660 et seq.) of this chapter that acquires, by purchase or otherwise, the business or any part thereof of another taxpayer also liable for such taxes but which would not be otherwise subject to the taxes following such sale or disposition shall, for the purpose of determining the amount of its taxes for the year following the year in which such business was so acquired, include as a part of its gross receipts for the taxable years, the gross receipts of the business so acquired for that portion of the taxable year as such business was not operated by the acquiring taxpayer.B. The provisions of subsection A shall not apply to any taxpayer whose license tax for the year involved is measured by an estimate of gross receipts for such year as prescribed in § 58.1-2629.Code 1950, § 58-506; 1984, c. 675; 2002, c. 502.
VA Code § 58.1-2631 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2631. Gross receipts in cases of consolidation or merger

Whenever there is a consolidation or merger of corporations taxable under § 58.1-2626 or taxable under Article 6 (§ 58.1-2660 et seq.) of this chapter, liability for the taxes shall attach to the corporation thus formed and the gross receipts which shall be used for measuring the license tax or special regulatory revenue tax of the corporation thus formed shall include the gross receipts of the corporations which were consolidated or merged.Code 1950, § 58-507; 1984, c. 675; 1988, c. 899; 2002, c. 502.
VA Code § 58.1-2632 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2632. Applicability of other provisions to corporations commencing business, acquiring other business, or consolidated or merged

All provisions of this article applicable to the license tax of any corporation subject to §§ 58.1-2629, 58.1-2630 or § 58.1-2631, including such provisions relating to the assessment, payment and collection of the tax and the method and time of reporting, except as may be otherwise provided, shall be applicable to the license tax of such corporation for the year covered by such sections.Code 1950, § 58-509; 1984, c. 675.
VA Code § 58.1-2633 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2633. Assessment by Commission

A. The Commission shall assess the value of the reported property subject to local taxation of each telegraph, telephone, water, heat, light and power company and electric supplier, except a pipeline transmission company taxed pursuant to § 58.1-2627.1, and shall assess the license tax levied hereon if such company is subject to the license tax under this article.B. Should any such person fail to make the reports required by this article on or before April 15 of each year, the Commission shall assess the value of the property of such person, and its gross receipts upon the best and most reliable information that can be obtained by the Commission.C. In making such assessment, the Commission may require such person or its officers and employees to appear with such documents and papers as the Commission deems necessary.Code 1950, §§ 58-582, 58-610; 1956, c. 69; 1968, c. 637; 1972, c. 813; 1984, c. 675; 1988, c. 899; 1999, c. 971.
VA Code § 58.1-2634 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2634. Copies of assessment forwarded to interested parties

A certified copy of the assessment made pursuant to § 58.1-2633, when made, shall be immediately forwarded by the clerk of the Commission to the Comptroller and to the president or other proper officer of each company, and to the governing body of each county, city and town wherein any property belonging to such company is situated and to each commissioner of the revenue.The assessment shall show the type of property and its value and location.Code 1950, §§ 58-583, 58-584, 58-592, 58-611, 58-612; 1968, c. 637; 1972, c. 813; 1983, c. 570; 1984, c. 675.
VA Code § 58.1-2635 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2635. Date of payment of taxes

Every taxpayer assessed a license tax under any of the provisions of this article shall pay such tax into the state treasury by June 1 of each year.Code 1950, §§ 58-586, 58-591, 58-613; 1956, c. 69; 1984, c. 675.
VA Code § 58.1-2636 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2636. Revenue share for solar energy projects and energy storage systems

A. 1. Any locality may by ordinance assess a revenue share of (i) up to $1,400 per megawatt, as measured in alternating current (AC) generation capacity of the nameplate capacity of the facility based on submissions by the facility owner to the interconnecting utility, on any solar photovoltaic (electric energy) project, or (ii) up to $1,400 per megawatt, as measured in alternating current (AC) storage capacity, on any energy storage system.2. Except as prohibited by subdivision 3, the maximum amount of the revenue share that may be imposed shall be increased on July 1, 2026, and every five years thereafter by 10 percent.3. The provisions of subdivision 2 shall not apply to solar photovoltaic projects or energy storage systems for which an application has been filed with the locality, as defined by subsection D of § 58.1-3660, and such application has been approved by the locality prior to January 1, 2021. The provisions of subdivision 2 shall apply to all such projects and systems for which an application is approved by the locality on or after January 1, 2021.B. For purposes of this section, "solar photovoltaic (electric energy) project" shall not include any project that is (i) described in § 56-594, 56-594.01, 56-594.02, or 56-594.2; (ii) 20 megawatts or less, as measured in alternating current (AC) generation capacity, for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization on or before December 31, 2018; or (iii) five megawatts or less.2020, cc. 1224, 1270; 2021, Sp. Sess. I, cc. 49, 50, 429.
VA Code § 58.1-2652 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2652. State tax on rolling stock; date of payment

A. The state tax on the rolling stock of a railroad, a freight car company and a certificated motor vehicle carrier, doing business in this Commonwealth shall be at the rate of $1 on each $100 of the assessed value thereof.Rolling stock of a railroad or a freight car company shall include all locomotives, of whatever motive power, autocars, cars of every kind and description, and all other equipment determined by the Tax Commissioner to constitute rolling stock.B. Such tax shall be paid by such company into the state treasury on or before June 1 of each year and shall be distributed in accordance with the provisions of §§ 58.1-2658 and 58.1-2658.1.Code 1950, §§ 58-515, 58-530, 58-560, 58-622; 1956, c. 69; 1972, c. 813; 1978, c. 784; 1983, c. 570; 1984, c. 675; 1985, c. 557.
VA Code § 58.1-2653 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2653. Annual report of railroads and freight car companies

A. Every railroad shall report on or before April 15, to the Department, its real and tangible personal property, including real property used for common carrier purposes, of every description as of December 31 preceding and the county, city, town or magisterial district in which it is located. The lien of the Commonwealth or political subdivision thereof for taxes levied on such property for all purposes shall attach to such property on December 31 next preceding. The Department shall furnish each county, city, town or magisterial district a copy of the report of nonoperating (noncarrier) property pertaining to such locality.B. Every freight car company shall, on or before April 15, report to the Department the aggregate number of miles traveled by its cars in the Commonwealth during the year ending December 31 next preceding and the average number of miles traveled per day by each class of car as established by the Tax Commissioner. Each railroad owning a line in the Commonwealth over which cars of a freight car company travel shall on its annual report show the total number of miles made by such cars during the year ending December 31 next preceding, the company name and aggregate number of miles traveled by cars thereof and the average number of miles traveled per day by each class of car during the year.C. Each report shall be made on forms prescribed and furnished by the Tax Commissioner. Such forms may require any information necessary to enable the Department to properly ascertain the value of and assess such property.D. Each report shall be verified by the oath of the president or other proper officer of such company.Code 1950, §§ 58-524, 58-525, 58-528, 58-556, 58-557; 1956, c. 69; 1960, c. 346; 1964, c. 425; 1972, c. 813; 1983, c. 570; 1984, c. 675; 1985, c. 30; 1992, c. 388.
VA Code § 58.1-2654 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2654. Annual report of motor vehicle carriers

A. Every certificated motor vehicle carrier operating in the Commonwealth shall report annually on or before March 1 to the Commission:1. All of its rolling stock, owned or operated as of January 1 next preceding,2. The total vehicle miles traveled by the rolling stock of such carriers in the Commonwealth during the twelve months ending December 31 next preceding, and the3. Total vehicle miles traveled by the rolling stock of such carriers both within and without the Commonwealth during the twelve months ending December 31 next preceding.B. The report shall be made on forms prescribed and furnished by the Commission. Such forms may require any information necessary to enable the Commission to properly ascertain the value of and assess such property and to aid in the compliance and enforcement of this chapter.C. The report shall be verified by the oath of the president or other proper officer of such company.Code 1950, §§ 58-618, 58-619; 1984, c. 675; 1990, c. 483.
VA Code § 58.1-2654.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2654.1. Penalty for failure to properly file annual reports

Every motor vehicle carrier failing to comply with § 58.1-2654 shall be subject to the imposition of a monetary penalty by the Commission as provided in § 58.1-2610.In addition to imposing such monetary penalty, or without imposing such monetary penalty, the Commission may, in any such case, after notice and hearing, suspend or revoke any certificate, warrant, exemption card, registration card, stamp, classification plate, identification marker, or identifying number issued pursuant to Title 56.1990, c. 483.
VA Code § 58.1-2655 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2655. Assessment by Department and Commission

A. The Tax Commissioner shall annually assess for local taxation the value of the real and tangible personal property, including real property used for common carrier purposes, of each railroad, except for nonoperating (noncarrier) property which shall be assessed pursuant to § 58.1-3201, upon the best and most reliable information that can be procured, and to this end shall be authorized and empowered to send for persons and papers. The Tax Commissioner shall also assess upon the rolling stock of such railroads the taxes imposed by § 58.1-2652.B. The Commission shall assess the average value of the rolling stock of each motor vehicle carrier used in the Commonwealth.In the case of an interstate carrier, the rolling stock used in the Commonwealth shall be deemed to be that portion of the total rolling stock, owned or operated on the public highways of the Commonwealth, multiplied by a fraction wherein the numerator is the total vehicle miles traveled by such rolling stock in the Commonwealth and the denominator is the total vehicle miles traveled both within and without the Commonwealth on such operations as are related to the Commonwealth.C. The Tax Commissioner shall assess, from the best and most reliable information that can be obtained, upon the rolling stock of a freight car company the taxes imposed by § 58.1-2652.D. No local property taxes shall be imposed upon the rolling stock of a railroad or a freight car company.Code 1950, §§ 58-529, 58-558, 58-620; 1972, c. 813; 1978, c. 784; 1983, c. 570; 1984, c. 675; 1985, c. 30; 1992, c. 388.