46 chapters · 1,643 sections in this title.
Va. Code Ann. § 58.1-2904 Imposition of tax
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A. There is hereby imposed, in addition to the local consumer utility tax of Article 4 (§ 58.1-3812 et seq.) of Chapter 38, a tax on the consumers of natural gas in the Commonwealth based on volume of gas at standard pressure and temperature in units of 100 cubic feet (CCF) deliv…
Va. Code Ann. § 58.1-2905 Collection and remittance of tax
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A. A pipeline distribution company or gas utility 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 company, the tax shall constitute a debt of the consumer to the Commonwealth. I…
Va. Code Ann. § 58.1-2906 Natural gas consumption tax relating to the special regulatory tax; notification of changes
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A. The Commission may in the performance of its function and duty in levying the natural gas utility consumption tax relating to the special regulatory tax, omit the levy on any portion of the tax fixed in § 58.1-2904 as is unnecessary within the Commission's sole discretion for …
Va. Code Ann. § 58.1-2907 Use of natural gas consumption tax relating to special regulatory tax
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The natural gas 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 natural gas suppliers and …