58.1-2663 - How taxes assessed, collected and paid. - Virginia Statutes

§ 58.1-2663. How taxes assessed, collected and paid.

The taxes provided for by this article shall be assessed, determined andcollected by the State Corporation Commission in the same manner and on suchsame dates as other state taxes on the same subjects of taxation areassessed, determined and collected under this chapter. Such taxes shall bepaid into the state treasury for use in accordance with § 58.1-2665.

The regulatory revenue tax on the Virginia Pilots' Association shall beassessed, determined and collected by the Commission in the same manner inwhich the license taxes provided in Article 2 (§ 58.1-2620 et seq.) areassessed and collected on certain public utility companies.

(Code 1950, §§ 58-667, 58-668; 1983, c. 570; 1984, c. 675.)