Rolling Stock Tax On Railroads, Freight Car Companies And Motor Vehicle Carriers And Property Valuation Of Railroads
This is Article 5 of the Code of Virginia, titled “Rolling Stock Tax On Railroads, Freight Car Companies And Motor Vehicle Carriers And Property Valuation Of Railroads.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle II, titled “Taxes Administered By Other Agencies.” It is part of Chapter 26, titled “Taxation Of Public Service Corporations.” It’s comprised of the following 10 sections.
- § 58.1-2652
- State tax on rolling stock; date of payment
- § 58.1-2653
- Annual report of railroads and freight car companies
- § 58.1-2654
- Annual report of motor vehicle carriers
- § 58.1-2654.1
- Penalty for failure to properly file annual reports
- § 58.1-2655
- Assessment by Department and Commission
- § 58.1-2656
- Valuation of sidetracks, double tracks, etc
- § 58.1-2657
- Copies of assessments to be furnished to taxpayer and local officials
- § 58.1-2658
- Distribution of certain taxes collected; prohibition of certain local taxes
- § 58.1-2658.1
- Distribution of certain taxes collected
- § 58.1-2659
- Article not applicable to companies exempt by federal laws