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Division of Public Service Taxation


Special Regulatory Revenue Tax

Pursuant to §58.1-2660 of the Code of VirginiaExternal Link logo, a special regulatory revenue tax based on gross receipts is levied on the following Public Service Corporations:

These annual reports are due on April 15th. For telecommunications and water companies, a Statement of Gross Receipts is included as the last section of the Annual Tax Report.

The Division of Public Service Taxation mails tax bills by May 15th annually, and the special regulatory tax payments are due June 1st. Pursuant to §58.1-2611 of the Code of VirginiaExternal Link logo , failure to pay by the due date results in a 10% penalty.

*Note: With the exception of the special regulatory revenue tax, all other assessment and taxation of railroad companies is administered by the Department of TaxationExternal Link logo.