Code of Virginia - Title 58.1 Taxation - Section 58.1-2902 Electric utility consumption tax relating to the special regulatory tax; when not assessed or asses...

§ 58.1-2902. Electric utility consumption tax relating to the special regulatory tax; when not assessed or asses...

A. The Commission may in the performance of its function and duty in levying the electric utility consumption tax relating to the special regulatory tax, omit the levy on any portion of the tax fixed in § 58.1-2900 as is unnecessary within the Commission's sole discretion for the accomplishment of the objects for which the tax is imposed, including a reasonable margin in the nature of a reserve fund.

B. The Commission shall notify each provider of billing services, as defined in subsection E of § 58.1-2901, collecting the tax on consumers of electricity of any change in the electric utility consumption tax relating to the special regulatory tax not later than the first day of the second month preceding the month in which the revised rate is to take effect.

(1999, c. 971; 2001, c. 748.)

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Last modified: April 16, 2009