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Code of Virginia

Article 5

Rolling Stock Tax on Railroads, Freight Car Companies and Motor Vehicle Carriers and Property Valuation of Railroads

58.1-2652State tax on rolling stock; date of payment 58.1-2653Annual report of railroads and freight car companies 58.1-2654Annual report of motor vehicle carriers 58.1-2654.1Penalty for failure to properly file annual reports 58.1-2655Assessment by Department and Commission 58.1-2656Valuation of sidetracks, double tracks, etc 58.1-2657Copies of assessments to be furnished to taxpayer and local officials 58.1-2658Distribution of certain taxes collected; prohibition of certain local taxes 58.1-2658.1Distribution of certain taxes collected 58.1-2659Article not applicable to companies exempt by federal laws