CODE OF VIRGINIA

MOTOR CARRIERS; APPORTIONMENT (§ 58.1-417)

A. Motor carriers of property or passengers shall apportion their net
apportionable income to this Commonwealth by the use of the ratio of vehicle
miles in this Commonwealth to total vehicle miles of the corporation everywhere.
For the purposes of this section the words “vehicle miles” in the
case of motor carriers of property shall mean miles traveled by vehicles
(whether owned or operated by the corporation) hauling property for a charge or
traveling on a scheduled route. In the case of motor carriers of passengers the
same shall mean miles traveled by vehicles (whether owned or operated by the
corporation) carrying passengers for a fare or traveling on a scheduled route.

B. The provisions of subsection A shall not be applicable to a carrier:

   1.  Which neither owns nor rents real or tangible personal property within
   this Commonwealth, except vehicles, which has made no pick-ups or deliveries
   within this Commonwealth, and which has traveled less than 50,000 vehicle
   miles in this Commonwealth in the taxable year; or

   2.  Which neither owns nor rents any real or tangible personal property within
   this Commonwealth, except vehicles, and which makes no more than twelve round
   trips into this Commonwealth during a taxable year.The mileage traveled under
   50,000 miles or the mileage traveled in such round trips, however, may not
   represent more than 5 percent of the total miles annually traveled in all
   states by such carrier.

HISTORY: Code 1950, § 58-151.050; 1971, Ex. Sess., c. 171; 1977, c. 658; 1984,
c. 675.