reglab/housing_qa huggingface dataset:
VA Code § 58.1-2675 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2675. Appeals to Supreme Court

Any taxpayer, the Commonwealth or any county, city, or town aggrieved by any assessment or ascertainment of taxes by the Commission, after having proceeded before the Commission as provided in this article, may appeal from any final order or action of the Commission to the Supreme Court, as a matter of right, within the time and in the manner provided by law for appeals generally from the Commission to the Supreme Court.Code 1950, § 58-679; 1971, Ex. Sess., c. 46; 1983, c. 570; 1984, c. 675.
VA Code § 58.1-2676 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2676. Action of Supreme Court thereon

If the Supreme Court determines that the assessment or tax is excessive, it shall reduce the same or if it is insufficient, it shall increase the same. Unless the taxes so assessed or ascertained were paid under protest, when due, the Court, if it disallows the claim, on the appeal of the taxpayer, shall, in upholding the assessment, give judgment against such taxpayer for the taxes so assessed and ascertained and for a sum, by way of damages, equal to interest at the rate of one percent a month upon the amount of the taxes from the time the same were payable.If the decision is in favor of the taxpayer, in whole or in part, appropriate relief shall be granted, including the right to recover any excess of taxes that have been paid, with legal interest thereon and with the costs incurred by such taxpayer, from the Commonwealth or local authorities, or both, as the case may be, the judgment to be enforceable by mandamus or other proper process issuing from the Court.If the decision be in favor of the Commonwealth or of any county, city or town, appropriate relief shall be granted and enforced by mandamus or other proper process issuing from the Court.The Court may, when deemed proper so to do, return the case to the Commission for further proceedings, either by way of hearing or for appropriate remedy.Code 1950, § 58-680; 1984, c. 675.
VA Code § 58.1-2680 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2680. Reports to include location by districts, etc.

Every public service corporation as defined in § 56-1 required to report to the Commission or the Department for the assessment of real or personal property in any county which has either a county executive form of county organization and government or a county manager form of county organization and government provided for in Chapter 5 (§ 15.2-500 et seq.) through Chapter 6 (§ 15.2-600 et seq.), or in Prince William, Augusta, or Gloucester County, whenever such property is subject to local taxation, shall include in such report a statement showing the character of the property and its value and particularly in what district or districts within, or partly within, such county such property is located.For purposes of this section, "district" shall include a sanitary district, fire district and fire zone.Code 1950, §§ 58-681, 58-684; 1954, c. 278; 1971, Ex. Sess., cc. 1, 192; 1980, c. 385; 1983, c. 570; 1984, c. 675.
VA Code § 58.1-2681 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2681. Copies of assessment for local officials; contents

When any such property is assessed by the Commission or the Department under the provisions of this article, the Commission or the Department, as the case may be, shall furnish to the board of supervisors or other governing body and to the commissioners of the revenue or person performing the duty of such officer, of each such county wherein such property is situated, a certified copy of the assessment made by such agency of such property or a certified copy of a statement of such assessment. The assessment, or statement thereof, shall definitely show the character of the property and its value and location for purposes of taxation in each district within, or partly within, such county, so that the proper district levies may be laid upon the same.Code 1950, § 58-682; 1983, c. 570; 1984, c. 675.
VA Code § 58.1-2682 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2682. District boundaries to be furnished company and Commission

The commissioner of the revenue, or person performing the duties of such officer, of any county set forth in § 58.1-2680 in which a public service corporation or other person with property assessed pursuant to this chapter owns property, shall furnish, in like manner as is provided in this chapter to the Commission, the Department and to each public service corporation or other person with property assessed pursuant to this chapter owning property in such county subject to local taxation, the boundaries of each district in such county in which any local tax is or may be levied.Code 1950, § 58-683; 1983, c. 570; 1984, c. 675; 1999, c. 971.
VA Code § 58.1-2683 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2683. Article does not affect other duties

The provisions of this article shall not affect any duties imposed upon public service corporations, the Commonwealth, Commission, Department, or any commissioner of the revenue, by any other provision of this chapter.Code 1950, § 58-685; 1983, c. 570; 1984, c. 675.
VA Code § 58.1-2690 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 26 - Taxation of Public Service Corporations|§ 58.1-2690. No state or local tax on intangible personal property or money; local levies and license taxes

A. Except as provided in this chapter, there shall be no state or local taxes assessed on the intangible personal property, gross receipts or other such money or income owned by telephone or telegraph companies, railroads, pipeline companies, or corporations furnishing water, heat, light and power by means of electricity, gas or steam.B. On the real estate and tangible personal property of every incorporated telegraph and telephone company owning or operating telegraph or telephone lines in Virginia and of railroads, pipeline companies, or corporations furnishing water, heat, light and power by means of electricity, gas or steam, there shall be local levies at the rates prescribed by § 58.1-2606.C. Notwithstanding the provisions of subsection A, any county, city or town may impose a license tax under § 58.1-3703 upon a corporation owning or operating telegraph or telephone lines in Virginia for the privilege of doing business therein, which shall not exceed one-half of one percent of the gross receipts of such business accruing to such corporation from such business in such county, city or town; however, charges for long distance telephone calls shall not be considered receipts of business in such county, city or town.D. Notwithstanding the provisions of subsection A, any county, city or town may impose an excise tax under § 58.1-3818.3 upon a corporation owning or operating telegraph or telephone lines in Virginia, at a rate that shall not exceed the rate lawfully imposed by § 58.1-3818.3, on such corporation's gross receipts from sales of video programming or access to video programming directly to end-user subscribers who are located within such county, city or town.Code 1950, §§ 58-518, 58-523, 58-578, 58-593, 58-596, 58-602, 58-606; 1968, c. 637; 1972, cc. 813, 858; 1978, c. 784; 1984, c. 675; 1995, c. 751.
VA Code § 58.1-2700 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 27 - Road Tax on Motor Carriers|§ 58.1-2700. Definitions

Whenever used in this chapter, the term:"Carrier" means a person who operates or causes to be operated a commercial highway vehicle on any highway in the Commonwealth."Department" means the Department of Motor Vehicles, acting through its officers and agents."Identification marker" means a decal issued by the Department to show that a vehicle operated by a carrier is properly registered with the Department for the payment of the road tax."IFTA" means the International Fuel Tax Agreement, as entered into by the Department, and as amended by the International Fuel Tax Association, Inc."Licensee" means a carrier who holds an uncancelled IFTA license issued by the Commonwealth."Motor carrier" means every person, firm or corporation who owns or operates or causes to be operated on any highway in this Commonwealth any qualified highway vehicle."Operations" means the physical activities of all such vehicles, whether loaded or empty, whether for compensation or not for compensation, and whether owned by or leased to the motor carrier who operates them or causes them to be operated."Qualified highway vehicle" means a highway vehicle used, designed, or maintained for transportation of persons or property that (i) has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms, (ii) has three or more axles regardless of weight, or (iii) is used in combination, when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight. "Qualified highway vehicle" does not include recreational vehicles."Tractor truck" means every motor vehicle designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the load and weight of the vehicle attached thereto."Truck" means every motor vehicle designed to transport property on its own structure independent of any other vehicle and having a registered gross weight in excess of 7,500 pounds.Code 1950, § 58-627; 1954, c. 341; 1956, c. 475; 1970, c. 32; 1978, c. 62; 1980, c. 649; 1982, c. 671; 1984, c. 675; 1995, cc. 744, 803; 1996, c. 575; 1997, c. 283.
VA Code § 58.1-2700.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 27 - Road Tax on Motor Carriers|§ 58.1-2700.1. Interstate motor carrier road tax

In accordance with the provisions of IFTA, as amended, all motor carriers that operate or cause to be operated one or more qualified highway vehicles in the Commonwealth and at least one other jurisdiction participating in IFTA shall apply to the Department for an IFTA license and identification markers. The Department shall issue a license and vehicle identification markers to each carrier that operates qualified highway vehicles in the Commonwealth and at least one other jurisdiction participating in IFTA so as to report its road tax liabilities. The Department may issue vehicle identification markers to carriers that operate qualified highway vehicles in the Commonwealth and at least one other jurisdiction not participating in IFTA. Each application shall contain the name and address of the carrier, and such other information as may be required by the Department.The Department shall issue to the motor carrier identification markers for each vehicle in the carrier's fleet that will be operated within the Commonwealth.The identification markers issued to the vehicles of the IFTA-licensed carriers shall expire on December 31 of each year. All other identification markers issued to carriers shall expire on June 30 of each year. The identification markers may be renewed prior to expiration provided (i) the carrier's privilege to operate vehicles in the Commonwealth has not been revoked or canceled, (ii) all required tax reports have been filed, and (iii) all road taxes, penalties, and interest due have been paid.The cost of the identification markers issued to each vehicle in the carrier's fleet shall be $10 per vehicle.The Department may, by letter, telegram, or other electronic means, authorize a vehicle to be operated without identification markers for not more than 10 days. Before sending such authorization, the Department shall collect from the carrier a fee of $20 for each vehicle so operated.1995, cc. 744, 803; 1996, c. 575; 2002, c. 265; 2012, cc. 22, 111.
VA Code § 58.1-2700.2 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 27 - Road Tax on Motor Carriers|§ 58.1-2700.2. Motor carriers subject to terms of the International Fuel Tax Agreement; placement of identification markers

All motor carriers that operate one or more qualified highway vehicles on an interstate basis are subject to and shall abide by all terms and conditions of IFTA that are applicable to motor carriers or operators of qualified highway vehicles. All carriers licensed by the Department pursuant to this chapter or IFTA shall place any required identification markers issued by the Department on each vehicle in the carrier's fleet in the place prescribed by the Department.1995, cc. 744, 803; 2012, cc. 22, 111.
VA Code § 58.1-2700.3 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 27 - Road Tax on Motor Carriers|§ 58.1-2700.3. Waiver in emergency situations

The Department shall have the authority to waive the requirements of this title for vehicles under emergency conditions.1995, cc. 744, 803.
VA Code § 58.1-2702 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 27 - Road Tax on Motor Carriers|§ 58.1-2702. Exemptions and exceptions

The provisions of this chapter shall not apply to a person, firm or corporation owning or operating:1. Recreational vehicles, as defined in the provisions of the International Fuel Tax Agreement (IFTA);2. The first two Virginia-licensed trucks and tractor trucks, if used exclusively for farm use as defined in § 46.2-698 and if not licensed in any other state;3. Qualified highway vehicles of a licensed highway vehicle dealer when operated without compensation for purposes incident to a sale or for demonstration; or4. Any highway vehicle owned and operated by the United States, the District of Columbia, the Commonwealth of Virginia or any municipality or any other political subdivision of the Commonwealth, or any other state.Code 1950, §§ 58-627, 58-633; 1954, c. 341; 1956, c. 475; 1970, c. 32; 1976, c. 440; 1978, c. 62; 1980, c. 649; 1982, c. 671; 1984, c. 675; 1988, cc. 514, 725; 1993, c. 40; 1995, cc. 744, 803; 1996, c. 575; 1997, c. 283; 2000, cc. 729, 758.
VA Code § 58.1-2703 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 27 - Road Tax on Motor Carriers|§ 58.1-2703. Payment of tax

The tax imposed under § 58.1-2701 shall be paid by each motor carrier quarterly to the State Treasurer on or before the last day of April, July, October and January of each year and calculated upon the amount of gasoline or other motor fuel used in its operations within the Commonwealth by each such carrier during the quarter ending with the last day of the preceding month.Code 1950, § 58-630; 1984, c. 675.
VA Code § 58.1-2704 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 27 - Road Tax on Motor Carriers|§ 58.1-2704. How amount of fuel used in the Commonwealth ascertained

On and after October 1, 1992, the amount of gasoline or other motor fuel used in the operations of any motor carrier in the Commonwealth shall be determined by dividing the total number of miles traveled within the Commonwealth by such carrier's vehicles during a calendar quarter by a consumption factor, such factor being comprised of the total number of miles traveled by all vehicles of the motor carrier during the quarter divided by the total amount of gasoline or other motor fuel used in its entire operations during such quarter.Code 1950, § 58-632; 1956, c. 475; 1984, c. 675; 1990, c. 216; 1992, c. 309.
VA Code § 58.1-2705 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 27 - Road Tax on Motor Carriers|§ 58.1-2705. Reports of carriers

Every motor carrier subject to the tax imposed by this chapter or filing under the terms of the International Fuel Tax Agreement shall, on or before the last day of April, July, October and January of every year, make to the Department or proper agency pursuant to the International Fuel Tax Agreement such reports of its operations during the quarter ending the last day of the preceding month as the Department may require and such other reports from time to time as the Department may deem necessary.Code 1950, § 58-633; 1976, c. 440; 1984, c. 675; 1995, cc. 744, 803.
VA Code § 58.1-2706 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 27 - Road Tax on Motor Carriers|§ 58.1-2706. Credit for payment of motor fuel, diesel fuel or liquefied gases tax

A. Every motor carrier subject to the road tax shall be entitled to a credit on such tax on every gallon of motor fuel, diesel fuel and liquefied gases purchased by such carrier within the Commonwealth for use in its operations either within or without the Commonwealth and upon which the motor fuel, diesel fuel or liquefied gases tax imposed by the laws of the Commonwealth has been paid by such carrier. Evidence of the payment of such tax in such form as may be required by, or is satisfactory to, the Department shall be furnished by each carrier claiming the credit herein allowed. The credit for diesel fuel shall be at a cents per gallon rate equivalent to the tax imposed under subsection B of § 58.1-2217 for the relevant period as converted by the Commissioner to a cents per gallon tax for purposes of this credit. The credit for all other motor fuels and liquefied gases shall be at a cents per gallon rate equivalent to the tax imposed under subsection A of § 58.1-2217 for the relevant period as converted by the Commissioner to a cents per gallon tax for purposes of this credit.B. When the amount of the credit to which any motor carrier is entitled for any quarter exceeds the amount of the tax for which such carrier is liable for the same quarter, the excess may: (i) be allowed as a credit on the tax for which such carrier would be otherwise liable for any of the eight succeeding quarters or (ii) be refunded, upon application, duly verified and presented and supported by such evidence as may be satisfactory to the Department.C. The Department may allow a refund upon receipt of proper application and review. It shall be at the discretion of the Department to determine whether an audit is required.D. The refund may be allowed without a formal hearing if the amount of refund is agreed to by the applicant. Otherwise, a formal hearing on the application shall be held by the Department after notice of not less than 10 days to the applicant and the Attorney General.E. Whenever any refund is ordered it shall be paid out of the Highway Maintenance and Operating Fund established pursuant to § 33.2-1530.F. Whenever a person operating under lease to a motor carrier to perform transport services on behalf of the carrier purchases motor fuel, diesel fuel or liquefied gases relating to such services, such payments or purchases may, at the discretion of the Department, be considered payment or purchases by the carrier.Code 1950, § 58-629; 1952, c. 281; 1956, c. 475; 1960, c. 603; 1972, c. 490; 1980, c. 227; 1982, c. 671; 1984, c. 675; 1986, c. 553; 1986, Sp. Sess., c. 15; 1988, c. 381; 1990, c. 245; 1992, c. 309; 1995, cc. 744, 803; 1996, c. 575; 1999, c. 94; 2007, c. 896; 2013, c. 766.
VA Code § 58.1-2707 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 27 - Road Tax on Motor Carriers|§ 58.1-2707. Refunds to motor carriers who give bond

A motor carrier not operating as an IFTA licensee may be required to give a surety company bond in the amount of not less than $2,000, as shall appear sufficient in the discretion of the Department, payable to the Commonwealth and conditioned that the carrier will pay all taxes due and to become due under this chapter from the date of the bond to the date when either the carrier or the bonding company notifies the Department that the bond has been canceled. The surety shall be a corporation authorized to write surety bonds in Virginia. So long as the bond remains in force the Department may order refunds to the motor carrier in the amounts appearing to be due on applications duly filed by the carrier under this chapter (§ 58.1-2700 et seq.) without first auditing the records of the carrier. The surety shall be liable for all omitted taxes assessed pursuant to § 58.1-2025 against the carrier, including the penalties and interest provided in such section, even though the assessment is made after cancellation of the bond, but only for taxes due and payable while the bond was in force and penalties and interest on the taxes.Code 1950, § 58-629.1; 1952, c. 281; 1962, c. 586; 1984, c. 675; 1986, c. 339; 1992, c. 309; 1993, c. 101; 1995, cc. 744, 803.
VA Code § 58.1-2708 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 27 - Road Tax on Motor Carriers|§ 58.1-2708. Inspection of books and records

The Department and its authorized agents and representatives shall have the right at any reasonable time to inspect the books and records of any motor carrier subject to the tax imposed by this chapter.Code 1950, § 58-634; 1984, c. 675; 1995, cc. 744, 803.
VA Code § 58.1-2709 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 27 - Road Tax on Motor Carriers|§ 58.1-2709. Penalties

The Department may, after a hearing had upon notice, duly served not less than ten days prior to the date set for such hearing, impose a penalty, which shall be in addition to any other penalty imposed by this chapter, not exceeding $2,500, upon any licensed motor carrier violating any provision of this chapter or the IFTA, or failing to comply with IFTA or any regulation of the Department promulgated pursuant to this chapter. Each such failure or violation shall constitute a separate offense. The penalty shall be collectible by the process of the Department as provided by law. Any person against whom an order or decision of the Commissioner has been adversely rendered relating to the tax imposed by this chapter may, within fifteen days of such order or decision, appeal from such an order or decision to the Circuit Court of the City of Richmond. In addition to imposing such penalty, or without imposing any penalty, the Department may suspend or revoke any certificate, permit or other evidence of right issued by the Department which the motor carrier holds.Code 1950, §§ 58-635, 58-636; 1984, c. 675; 1993, c. 42; 1995, cc. 744, 803; 2002, c. 265.
VA Code § 58.1-2710 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 27 - Road Tax on Motor Carriers|§ 58.1-2710. Penalty for false statements

Any person who willfully and knowingly makes a false statement orally, or in writing, or in the form of a receipt for the sale of motor fuel, for the purpose of obtaining or attempting to obtain or to assist any other person, partnership or corporation to obtain or attempt to obtain a credit or refund or reduction of liability for taxes under this chapter shall be guilty of a Class 1 misdemeanor.Code 1950, § 58-629.2; 1952, c. 281; 1984, c. 675.
VA Code § 58.1-2711 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 27 - Road Tax on Motor Carriers|§ 58.1-2711. Assistance of Department of Taxation

At the request of the Department, the Department of Taxation shall furnish the Department the amount of deduction from income taken by any person conducting business as a motor carrier as defined in § 58.1-2700 on account of the purchase of motor fuel, diesel fuel or liquefied gases.Code 1950, § 58-634.1; 1956, c. 475; 1984, c. 675; 1990, c. 245; 1995, cc. 744, 803; 1996, c. 575.
VA Code § 58.1-2712.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 27 - Road Tax on Motor Carriers|§ 58.1-2712.1. International Fuel Tax Agreement

The Department may, with the approval of the Governor, enter into IFTA for interstate motor carriers and abide by the requirements set forth in IFTA. All motor carriers that operate one or more qualified highway vehicles on an interstate basis are subject to and shall abide by all terms and conditions of IFTA that are applicable to motor carriers or operators of qualified highway vehicles. All requirements of IFTA shall also apply to motor carriers operating in intrastate commerce unless specific requirements are determined by the Department to be not in the best interest of the motor carrier industry.1995, cc. 744, 803; 2012, cc. 22, 111.