{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-2635.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-2635.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-2635.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-2635.html"}],"law_id":371372,"edition_id":2,"section_id":371372,"structure_id":52877,"section_number":"58.1-2635","catch_line":"Date of payment of taxes","history":"Code 1950, \u00a7\u00a7 58-586, 58-591, 58-613; 1956, c. 69; 1984, c. 675.","full_text":"Every taxpayer assessed a license tax under any of the provisions of this article shall pay such tax into the state treasury by June 1 of each year.\n\n","order_by":null,"text":{"0":{"id":1385116,"text":"Every taxpayer assessed a license tax under any of the provisions of this article shall pay such tax into the state treasury by June 1 of each year.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52877,"edition_id":2,"name":"License Tax on Telegraph, Telephone, Water, Heat, Light, Power and Pipeline Companies","identifier":"2","label":"article","depth":4,"order_by":2,"parent_id":52875,"metadata":{"child_laws":15,"child_structures":0},"date_created":"2026-08-02 03:07:13","date_modified":"2026-08-02 12:36:05","permalink":{"id":1483119,"object_type":"structure","relational_id":52877,"identifier":"2","token":"58.1\/II\/26\/2","url":"\/58.1\/II\/26\/2\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52875,"edition_id":2,"name":"Taxation of Public Service Corporations","identifier":"26","label":"chapter","depth":3,"order_by":5,"parent_id":52853,"metadata":{"child_laws":62,"child_structures":8},"date_created":"2026-08-02 03:07:12","date_modified":"2026-08-02 12:36:05","permalink":{"id":1483059,"object_type":"structure","relational_id":52875,"identifier":"26","token":"58.1\/II\/26","url":"\/58.1\/II\/26\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52853,"edition_id":2,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":3,"parent_id":52815,"metadata":{"child_laws":282,"child_structures":34},"date_created":"2026-08-02 03:06:47","date_modified":"2026-08-02 12:36:03","permalink":{"id":1482263,"object_type":"structure","relational_id":52853,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371359,"structure_id":52877,"section_number":"58.1-2620","catch_line":"Basis of tax","url":"\/58.1-2620\/","token":"58.1\/II\/26\/2\/58.1-2620","metadata":false},{"id":371360,"structure_id":52877,"section_number":"58.1-2621","catch_line":"Repealed","url":"\/58.1-2621\/","token":"58.1\/II\/26\/2\/58.1-2621","metadata":false},{"id":371362,"structure_id":52877,"section_number":"58.1-2626","catch_line":"Annual state license tax on companies furnishing water, heat, light or power","url":"\/58.1-2626\/","token":"58.1\/II\/26\/2\/58.1-2626","metadata":false},{"id":371361,"structure_id":52877,"section_number":"58.1-2626.1","catch_line":"The Virginia Coal Employment and Production Incentive Tax Credit","url":"\/58.1-2626.1\/","token":"58.1\/II\/26\/2\/58.1-2626.1","metadata":false},{"id":371364,"structure_id":52877,"section_number":"58.1-2627","catch_line":"Exemptions","url":"\/58.1-2627\/","token":"58.1\/II\/26\/2\/58.1-2627","metadata":false},{"id":371363,"structure_id":52877,"section_number":"58.1-2627.1","catch_line":"Taxation of pipeline companies","url":"\/58.1-2627.1\/","token":"58.1\/II\/26\/2\/58.1-2627.1","metadata":false},{"id":371365,"structure_id":52877,"section_number":"58.1-2628","catch_line":"Annual report","url":"\/58.1-2628\/","token":"58.1\/II\/26\/2\/58.1-2628","metadata":false},{"id":371366,"structure_id":52877,"section_number":"58.1-2629","catch_line":"License taxes of corporations commencing business","url":"\/58.1-2629\/","token":"58.1\/II\/26\/2\/58.1-2629","metadata":false},{"id":371367,"structure_id":52877,"section_number":"58.1-2630","catch_line":"Gross receipts in cases of acquisition of business","url":"\/58.1-2630\/","token":"58.1\/II\/26\/2\/58.1-2630","metadata":false},{"id":371368,"structure_id":52877,"section_number":"58.1-2631","catch_line":"Gross receipts in cases of consolidation or merger","url":"\/58.1-2631\/","token":"58.1\/II\/26\/2\/58.1-2631","metadata":false},{"id":371369,"structure_id":52877,"section_number":"58.1-2632","catch_line":"Applicability of other provisions to corporations commencing business, acquiring other business, or consolidated or merged","url":"\/58.1-2632\/","token":"58.1\/II\/26\/2\/58.1-2632","metadata":{"court_decisions":""}},{"id":371370,"structure_id":52877,"section_number":"58.1-2633","catch_line":"Assessment by Commission","url":"\/58.1-2633\/","token":"58.1\/II\/26\/2\/58.1-2633","metadata":false},{"id":371371,"structure_id":52877,"section_number":"58.1-2634","catch_line":"Copies of assessment forwarded to interested parties","url":"\/58.1-2634\/","token":"58.1\/II\/26\/2\/58.1-2634","metadata":false},{"id":371372,"structure_id":52877,"section_number":"58.1-2635","catch_line":"Date of payment of taxes","url":"\/58.1-2635\/","token":"58.1\/II\/26\/2\/58.1-2635","metadata":false},{"id":371373,"structure_id":52877,"section_number":"58.1-2636","catch_line":"Revenue share for solar energy projects and energy storage systems","url":"\/58.1-2636\/","token":"58.1\/II\/26\/2\/58.1-2636","metadata":false}],"previous_section":{"id":371371,"structure_id":52877,"section_number":"58.1-2634","catch_line":"Copies of assessment forwarded to interested parties","url":"\/58.1-2634\/","token":"58.1\/II\/26\/2\/58.1-2634","metadata":false},"next_section":{"id":371373,"structure_id":52877,"section_number":"58.1-2636","catch_line":"Revenue share for solar energy projects and energy storage systems","url":"\/58.1-2636\/","token":"58.1\/II\/26\/2\/58.1-2636","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2635\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1956, chapter 69; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1483173,"object_type":"law","relational_id":371372,"identifier":"58.1-2635","token":"58.1\/II\/26\/2\/58.1-2635","url":"\/58.1-2635\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-2635\/","token":"58.1\/II\/26\/2\/58.1-2635","dublin_core":{"Title":"Date of payment of taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2635","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Every <span class=\"dictionary\">taxpayer<\/span> assessed a license tax under any of the provisions of this article shall pay such tax into the state treasury by June 1 of each year.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDATE OF PAYMENT OF TAXES (\u00a7 58.1-2635)\n\nEvery taxpayer assessed a license tax under any of the provisions of this\narticle shall pay such tax into the state treasury by June 1 of each year.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-586, 58-591, 58-613; 1956, c. 69; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}