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.

• Supreme Court of Virginia's Order
• Virginia State Corporation Commission's Opinion

The State Corporation Commission upholds the Public Service Taxation's 2017 assessment of Wheelabrator Portsmouth, Inc. 

• Virginia State Corporation Commission's Final Order