39 chapters · 1,643 sections in this title.
Va. Code Ann. § 58.1-2900 Imposition of tax
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A. Effective January 1, 2001, there is hereby imposed, in addition to the local consumer utility tax of Article 4 (§ 58.1-3812 et seq.) of Chapter 38 and subject to the adjustments authorized by subdivision A 5 and by § 58.1-2902, a tax on the consumers of electricity in the Comm…
Va. Code Ann. § 58.1-2901 Collection and remittance of tax
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A. The provider of billing services shall collect the tax from the consumer by adding it as a separate charge to the consumer's monthly statement. Until the consumer pays the tax to such provider of billing services, the tax shall constitute a debt of the consumer to the Commonwe…
Va. Code Ann. § 58.1-2902 Electric utility consumption tax relating to the special regulatory tax; when not assessed or assessed only in part
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A. The Commission may in the performance of its function and duty in levying the electric utility consumption tax relating to the special regulatory tax, omit the levy on any portion of the tax fixed in § 58.1-2900 as is unnecessary within the Commission's sole discretion for the…
Va. Code Ann. § 58.1-2903 Use of electric utility consumption tax relating to special regulatory tax
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The electric utility consumption tax relating to the special regulatory tax paid into the treasury under this chapter shall be deposited into a special fund used only by the Commission for the purpose of making appraisals, assessments and collections against electric suppliers as…