Laws and Opinions
Laws
Statutory authority for the taxation of public service corporations is outlined in Title 58.1, Chapter 26 of the Code of Virginia.
Virginia Code sections regarding annual reporting can be found on the Annual Reports page
For code sections pertaining to a specific tax or fee, please visit the topics on the Taxes and Fees page
Opinions
The Supreme Court of Virginia upholds the State Corporation Commission's assessment and dismisses the application by Gordonsville Energy, L.P.
The State Corporation Commission upholds the Public Service Taxation's 2017 assessment of Wheelabrator Portsmouth, Inc.