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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE II. Taxes Administered By Other Agencies |
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CHAPTER 26. Taxation of Public Service Corporations |
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ARTICLE 5. Rolling Stock Tax on Railroads, Freight Car Companies and Motor Vehicle Carriers and Property Valuation of Railroads |
ARTICLE 5. Rolling Stock Tax on Railroads, Freight Car Companies and Motor Vehicle Carriers and Property Valuation of Railroads
| SECTION 58.1-2652. State tax on rolling stock; date of payment |
| SECTION 58.1-2653. Annual report of railroads and freight car companies |
| SECTION 58.1-2654. Annual report of motor vehicle carriers |
| SECTION 58.1-2654.1. Penalty for failure to properly file annual reports |
| SECTION 58.1-2655. Assessment by Department and Commission |
| SECTION 58.1-2656. Valuation of sidetracks, double tracks, etc |
| SECTION 58.1-2657. Copies of assessments to be furnished to taxpayer and local officials |
| SECTION 58.1-2658. Distribution of certain taxes collected; prohibition of certain local taxes |
| SECTION 58.1-2658.1. Distribution of certain taxes collected |
| SECTION 58.1-2659. Article not applicable to companies exempt by federal laws |