Virginia Code > Title 58.1 > Subtitle II > Chapter 29 – Electric Utility Consumption Tax


§ 58.1-2900	Imposition of tax
§ 58.1-2901	Collection and remittance of tax
§ 58.1-2902	Electric utility consumption tax relating to the special regulatory tax; when not assessed or assessed only in part
§ 58.1-2903	Use of electric utility consumption tax relating to special regulatory tax

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.
Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
Locality: means a county, city, or town as the context may require. See Virginia Code 1-221
Month: means a calendar month and "year" means a calendar year. See Virginia Code 1-223
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
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

LawServer