Form Rr 3-1 - Virginia Report To The Department Of Taxation Page 2
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2§ 58.1-2653. Annual report of railroads and freight car companies. - A. Every railroad shall
report on or before April 15, to the Department, its real and tangible personal property of every
GENERAL INSTRUCTIONS
description as of December 31 preceding and the county, city, town or magisterial district in which
it is located. The lien of the Commonwealth or political subdivision thereof for taxes levied on
Each company will receive TWO copies of this form. The President, or other proper
such property for all purposes shall attach to such property on December 31 next preceding.
B. Every freight car company shall, on or before April 15. report to the Department the aggregate
officer, will furnish the information asked for as soon as possible, but not later than APRIL
number of miles traveled by its cars in the Commonwealth during the year ending December 31
FIFTEENTH, and return both copies to the VIRGINIA DEPARTMENT OF TAXATION,
next preceding and the average number of miles traveled per day by each class of car as established
P.O. BOX 565, RICHMOND, VIRGINIA 23218-0565.
by the Tax Commissioner. Each railroad owning a line in the Commonwealth over which cars of
• freight car company travel shall on its annual report show the total number of miles made by
such cars during the year ending December 31 next preceding, the company name and aggregate
Name of Corporation
number of miles traveled by cars thereof and the average number of miles traveled per day by each
Name, title and address of person to whom correspondence regarding this report should be
class of cars during the year.
C. Each report shall be made on forms prescribed and furnished by the Tax Commissioner . Such
addressed:
forms may require any information necessary to enable the Department to properly ascertain the
value of and assess such property.
D. Each report shall be verified by the oath of the president or other proper officer of such
Name
, Title
company.
§ 58.1-2655. Assessment by Department and Commission. - A. The Tax Commissioner shall
Address
annually assess for local taxation the value of the real and tangible personal property of each
railroad upon the best and most reliable information that can be procured, and to this end shall be
Name, title and address of person to whom tax bills should be sent:
authorized and empowered to send for persons and papers. The Tax Commissioner shall also
assess upon the rolling stock of such railroads the taxes imposed by §58.1-2652.
B. The Commission shall assess the average value of the rolling stock of each motor vehicle
Name
, Title
carrier used In the Commonwealth.
In the case of an interstate carrier, the rolling stock used in the Commonwealth shall be
deemed to be that portion of the total rolling stock, owned or operated on the public highways
Address
of the Commonwealth, multiplied by a fraction wherein the numerator Is the total vehicle miles
traveled by such rolling stock in the Commonwealth and the denominator is the total vehicle
OATH
miles traveled both within and without the Commonwealth on such operations as are related to the
Commonwealth.
C. The Tax Commissioner shall assess, from the best and most reliable Information that can be
State of
obtained. upon the rolling stock of a freight car company The (axes imposed by # 58.1-2652.
to-wit:
D. No local property taxes shall be imposed upon the rolling stock of a railroad or a freight
County or City of
car company.
§ 58.1-2657. Copies of assessments to be furnished to taxpayer and local officials. - The
I,
Tax Commissioner shall furnish to the governing body of every county, city or town, to the
(Name)
(Title)
commissioner of the revenue of every county and city wherein any property belonging to any
of the corporation named above, on oath, do say that the following return has been prepared
railroad is situated and to the president of such railroad, a certified copy of the assessment of such
company's property, which assessment shall show the type of property, and its value and location.
from the original records of the company, that I have read it and it is true to the best of my
The Tax Commissioner shall send a copy of the assessment made on each freight car company to
knowledge, information and belief-, and I hereby acknowledge due service of notice that on
the president thereof. A copy or the assessment made by the Commission on a certificated motor
the Department of Taxation will proceed to assess the value of the
vehicle carrier shall be forwarded to the president of such carrier so assessed.
property of the said Company, and all other subjects of taxation, for taxation according to law for the
§ 58.1-2652. State tax on rolling stock; date of payment. - A. The state tax on the rolling stock
current year.
of a railroad. a freight car company and a certificated motor vehicle carrier, doing business in this
Commonwealth shall be at the rate of $1 an each $100 of the assessed value thereof.
Rolling stock of a railroad or a freight car company shall include all locomotives, of whatever
(Name)
motive power, autocars, cars of every kind and description, and all other equipment determined by
the Tax Commissioner to constitute rolling stock.
(Title)
B. Such tax shall be paid by such company into the general fund of the state treasury on or
before June 1 of each year, except that collected on certificated motor vehicle carriers which shall
Subscribed and sworn to before me, this
of (mo/yr)
day
be distributed in accordance with the provisions of
58. 1-2658.
§
§58.1-2611. Penalty for failure to pay tax. - A. Any company or individual failing to pay the
tax levied pursuant to this chapter into the state treasury within the time prescribed by law shall
incur a penalty thereon of ten percent, which shall be added to the amount of the tax due.
B. Notwithstanding the provisions of subsection A, such penalty shall not accrue in any case
Notary Public
unless the State Corporation Commission or the Department, as the case may be, mails the
corporation a certified copy of the assessment on or before May 15 preceding. In the event such
copy is not mailed on or before May 15 preceding, the penalty for nonpayment in time shall not
accrue until the close of the fifteenth day next following the mailing of such certified copy of
Tax Laws applicable to taxation of stock cars, furniture cars, fruit cars, refrigerator cars, meat cars, oil cars, tank
the assessment.
cars, and other similar cars not owned by railroad company.
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