Taxation of Public Service Corporations

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 Chapter 26 of the Code of Virginia, titled “Taxation of Public Service Corporations.” It is part of Subtitle II “Taxes Administered by Other Agencies”, which is part of Title 58.1 “Taxation”. It contains 62 laws divided across 8 structures.

Article 1	General Provisions
Article 2	License Tax on Telegraph, Telephone, Water, Heat, Light, Power and Pipeline Companies
Article 4	Estimated Tax
Article 5	Rolling Stock Tax on Railroads, Freight Car Companies and Motor Vehicle Carriers and Property Valuation of Railroads
Article 6	Regulatory Revenue Taxes of Public Service Corporations
Article 7	Administrative and Judicial Review of Assessment and Tax
Article 8	Special Provisions for Assessments in Counties Having County Executive or County Manager Governments
Article 9	Miscellaneous Provisions Relative to Other Forms of Taxation Applicable to Public Service Corporations