Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE II. Taxes Administered By Other Agencies |
CHAPTER 26. Taxation of Public Service Corporations |
ARTICLE 2. License Tax on Telegraph, Telephone, Water, Heat, Light, Power and Pipeline Companies |
SECTION 58.1-2632. Applicability of other provisions to corporations commencing business, acquiring other business, or consolidated or merged |
SECTION 58.1-2632. Applicability of other provisions to corporations commencing business, acquiring other business, or consolidated or merged
All provisions of this article applicable to the license tax of any corporation subject to §§ 58.1-2629 , 58.1-2629 or § 58.1-2629 , including such provisions relating to the assessment, payment and collection of the tax and the method and time of reporting, except as may be otherwise provided, shall be applicable to the license tax of such corporation for the year covered by such sections. Code 1950, § 58-509; 1984, c. 675. |