§ 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
§ 58.1-2606 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

Terms Used In Virginia Code > Title 58.1 > Subtitle II > Chapter 26 > Article 1 - General Provisions

  • affiliated group: has the meaning given in § 58. See Virginia Code 58.1-2600
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Balanced budget: A budget in which receipts equal outlays.
  • Board: means the State Board of Health. See Virginia Code 32.1-122.01
  • City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
  • Cogenerator: means a qualifying cogenerator or qualifying small power producer within the meaning of regulations adopted by the Federal Energy Regulatory Commission in implementation of the Public Utility Regulatory Policies Act of 1978 (P. See Virginia Code 58.1-2600
  • Commission: means the State Corporation Commission which is hereby designated pursuant to Article X, Section 2 of the Constitution of Virginia as the central state agency responsible for the assessment of the real and personal property of all public service corporations, except those public service corporations for which the Department of Taxation is so designated, upon which the Commonwealth levies a license tax measured by the gross receipts of such corporations. See Virginia Code 58.1-2600
  • Commissioner: means the State Health Commissioner. See Virginia Code 32.1-122.01
  • Consumer: means a person who is not a provider of health care services. See Virginia Code 32.1-122.01
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Department: means the Virginia Department of Health. See Virginia Code 32.1-122.01
  • Department: means the Department of Taxation which is hereby designated pursuant to Article X, Section 2 of the Constitution of Virginia as the central state agency to assess the real and personal property of railroads and pipeline transmission companies as defined herein. See Virginia Code 58.1-2600
  • Dependent: A person dependent for support upon another.
  • Electric supplier: means any person owning or operating facilities for the generation, storage, transmission or distribution of electricity for sales, except any person owning or operating facilities with a designed generation or storage capacity of 25 megawatts or less. See Virginia Code 58.1-2600
  • Energy storage system: means the same as that term is defined in § 58. See Virginia Code 58.1-2600
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Gross receipts: means the total of all revenue derived in the Commonwealth, including but not limited to income from the provision or performance of a service or the performance of incidental operations not necessarily associated with the particular service performed, without deductions for expenses or other adjustments. See Virginia Code 58.1-2600
  • Health planning region: means a contiguous geographical area of the Commonwealth with a population base of at least 500,000 persons, which is characterized by the availability of multiple levels of medical care services, reasonable travel time for tertiary care, and congruence with planning districts. See Virginia Code 32.1-122.01
  • Includes: means includes, but not limited to. See Virginia Code 1-218
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Locality: means a county, city, or town as the context may require. See Virginia Code 1-221
  • Medical care facility: means any institution, place, building, or agency, whether or not licensed or required to be licensed by the Board or the Department of Behavioral Health and Developmental Services, whether operated for profit or nonprofit, and whether privately owned or privately operated or owned or operated by a local governmental unit, (i) by or in which health services are furnished, conducted, operated, or offered for the prevention, diagnosis, or treatment of human disease, pain, injury, deformity, or physical condition, whether medical or surgical, of two or more nonrelated persons who are injured or physically sick or have mental illness, or for the care of two or more nonrelated persons requiring or receiving medical, surgical, nursing, acute, chronic, convalescent, or long-term care services, or services for individuals with disabilities, or (ii) which is the recipient of reimbursements from third-party health insurance programs or prepaid medical service plans. See Virginia Code 32.1-3
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: means an individual, corporation, partnership, or association or any other legal entity. See Virginia Code 32.1-3
  • Person: includes any individual, corporation, partnership, association, cooperative, limited liability company, trust, joint venture, government, political subdivision, or any other legal or commercial entity and any successor, representative, agent, agency, or instrumentality thereof. See Virginia Code 1-230
  • Personal property: All property that is not real property.
  • Pipeline transmission company: means a corporation authorized to transmit natural gas, manufactured gas or crude petroleum and the products or by-products thereof in the public service by means of a pipeline or pipelines from one point to another when such gas or petroleum is not for sale to an ultimate consumer for purposes of furnishing heat or light. See Virginia Code 58.1-2600
  • Process: includes subpoenas, the summons and complaint in a civil action, and process in statutory actions. See Virginia Code 1-237
  • Provider: means a licensed or certified health care practitioner, a licensed health care facility or service administrator, or an individual who has a personal interest in a health care facility or service as defined in the Virginia Conflict of Interests Act (§ 2. See Virginia Code 32.1-122.01
  • real estate: includes lands, tenements and hereditaments, and all rights and appurtenances thereto and interests therein, other than a chattel interest. See Virginia Code 1-219
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Regional health planning agency: means the regional agency, including the regional health planning board, its staff and any component thereof, designated by the Board to perform the health planning activities set forth in this chapter within a health planning region. See Virginia Code 32.1-122.01
  • Regional health planning board: means the governing board of the regional health planning agency as described in § 32. See Virginia Code 32.1-122.01
  • Secretary: means the Secretary of Health and Human Resources of the Commonwealth of Virginia. See Virginia Code 32.1-122.01
  • State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245
  • state agency: means the same as that term is defined in § 2. See Virginia Code 1-206
  • State Board: means the State Board of Health. See Virginia Code 32.1-3
  • State Health Plan: means the document so designated by the Board, which may include analysis of priority health issues, policies, needs, methodologies for assessing statewide health care needs, and such other matters as the Board shall deem appropriate. See Virginia Code 32.1-122.01
  • Statute: A law passed by a legislature.
  • Storage: means the storage of energy by an energy storage system. See Virginia Code 58.1-2600
  • Tax Commissioner: means the chief executive officer of the Department of Taxation or his designee. See Virginia Code 58.1-2600
  • Tax year: means the twelve-month period beginning on January 1 and ending on December 31 of the same calendar year, such year also being the tax assessment year or the year in which the tax levied under this chapter shall be paid. See Virginia Code 58.1-2600
  • Taxable year: means the calendar year preceding the tax year, upon which the gross receipts are computed as a basis for the payment of the tax levied pursuant to this chapter. See Virginia Code 58.1-2600
  • Taxpayer: includes every person, corporation, partnership, organization, trust or estate subject to taxation under the laws of this Commonwealth, or under the ordinances, resolutions or orders of any county, city, town or other political subdivision of this Commonwealth. See Virginia Code 58.1-1
  • Telegraph company: means a corporation or person operating the apparatus necessary to communicate by telegraph. See Virginia Code 58.1-2600
  • Tertiary care: means health care delivered by facilities that provide specialty acute care including, but not limited to, trauma care, neonatal intensive care and cardiac services. See Virginia Code 32.1-122.01
  • Town: means any existing town or an incorporated community within one or more counties which became a town before noon, July 1, 1971, as provided by law or which has within defined boundaries a population of 1,000 or more and which has become a town as provided by law. See Virginia Code 1-254
  • United States: includes the 50 states, the District of Columbia the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands and the United States Virgin Islands. See Virginia Code 1-255