General Provisions

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Article 1 of the Code of Virginia, titled “General Provisions.” It is part of Chapter 26 “Taxation of Public Service Corporations”, which is part of Subtitle II “Taxes Administered by Other Agencies”, which is part of Title 58.1 “Taxation”. It contains 14 laws.

It’s comprised of the following 14 sections.

§ 58.1-2600	Definitions
§ 58.1-2601	Boundaries of certain political units to be furnished company, Commission and Department
§ 58.1-2602	Local authorities to examine assessments and inform Department or Commission whether correct
§ 58.1-2603	Local levies to be extended by commissioners of the revenue; copies; forms
§ 58.1-2604	Assessed valuation
§ 58.1-2605	Repealed
§ 58.1-2606	Local taxation of real and tangible personal property of public service corporations; other persons
§ 58.1-2606.1	Local taxation for solar photovoltaic projects five megawatts or less
§ 58.1-2607	Local taxation of real and tangible personal property of railroads
§ 58.1-2608	State taxation of railroads, telecommunications companies
§ 58.1-2609	Local taxation of land and nonutility and noncarrier improvements of public service corporations; other persons
§ 58.1-2610	Penalty for failure to file timely report
§ 58.1-2611	Penalty for failure to pay tax
§ 58.1-2612	Lien of taxes