{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2654.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2654.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2654.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2654.html"}],"law_id":86208,"edition_id":1,"section_id":86208,"structure_id":14646,"section_number":"58.1-2654","catch_line":"Annual report of motor vehicle carriers","history":"Code 1950, \u00a7\u00a7 58-618, 58-619; 1984, c. 675; 1990, c. 483.","full_text":"A\n\nEvery certificated motor vehicle carrier operating in the Commonwealth shall report annually on or before March 1 to the Commission:1\n\nAll of its rolling stock, owned or operated as of January 1 next preceding,2\n\nThe total vehicle miles traveled by the rolling stock of such carriers in the Commonwealth during the twelve months ending December 31 next preceding, and the3\n\nTotal vehicle miles traveled by the rolling stock of such carriers both within and without the Commonwealth during the twelve months ending December 31 next preceding.B\n\nThe report shall be made on forms prescribed and furnished by the Commission. Such forms may require any information necessary to enable the Commission to properly ascertain the value of and assess such property and to aid in the compliance and enforcement of this chapter.C\n\nThe report shall be verified by the oath of the president or other proper officer of such company.","order_by":null,"text":{"0":{"id":308804,"text":"Every certificated motor vehicle carrier operating in the Commonwealth shall report annually on or before March 1 to the Commission:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":308805,"text":"All of its rolling stock, owned or operated as of January 1 next preceding,","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":308806,"text":"The total vehicle miles traveled by the rolling stock of such carriers in the Commonwealth during the twelve months ending December 31 next preceding, and the","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":308807,"text":"Total vehicle miles traveled by the rolling stock of such carriers both within and without the Commonwealth during the twelve months ending December 31 next preceding.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"B"},"4":{"id":308808,"text":"The report shall be made on forms prescribed and furnished by the Commission. Such forms may require any information necessary to enable the Commission to properly ascertain the value of and assess such property and to aid in the compliance and enforcement of this chapter.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A3","next_prefix":"C"},"5":{"id":308809,"text":"The report shall be verified by the oath of the president or other proper officer of such company.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":14646,"edition_id":1,"name":"Rolling Stock Tax on Railroads, Freight Car Companies and Motor Vehicle Carriers and Property Valuation of Railroads","identifier":"5","label":"article","depth":4,"order_by":1,"parent_id":13177,"metadata":{},"date_created":"2026-06-26 03:49:07","date_modified":"2026-06-26 03:49:07","permalink":{"id":256185,"object_type":"structure","relational_id":14646,"identifier":"5","token":"58.1\/II\/26\/5","url":"\/58.1\/II\/26\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13177,"edition_id":1,"name":"Taxation of Public Service Corporations","identifier":"26","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:44:23","date_modified":"2026-06-26 03:44:23","permalink":{"id":256057,"object_type":"structure","relational_id":13177,"identifier":"26","token":"58.1\/II\/26","url":"\/58.1\/II\/26\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":84398,"structure_id":14646,"section_number":"58.1-2652","catch_line":"State tax on rolling stock; date of payment","url":"\/58.1-2652\/","token":"58.1\/II\/26\/5\/58.1-2652","metadata":false},{"id":67106,"structure_id":14646,"section_number":"58.1-2653","catch_line":"Annual report of railroads and freight car companies","url":"\/58.1-2653\/","token":"58.1\/II\/26\/5\/58.1-2653","metadata":false},{"id":86208,"structure_id":14646,"section_number":"58.1-2654","catch_line":"Annual report of motor vehicle carriers","url":"\/58.1-2654\/","token":"58.1\/II\/26\/5\/58.1-2654","metadata":false},{"id":59145,"structure_id":14646,"section_number":"58.1-2654.1","catch_line":"Penalty for failure to properly file annual reports","url":"\/58.1-2654.1\/","token":"58.1\/II\/26\/5\/58.1-2654.1","metadata":false},{"id":84322,"structure_id":14646,"section_number":"58.1-2655","catch_line":"Assessment by Department and Commission","url":"\/58.1-2655\/","token":"58.1\/II\/26\/5\/58.1-2655","metadata":false},{"id":61199,"structure_id":14646,"section_number":"58.1-2656","catch_line":"Valuation of sidetracks, double tracks, etc","url":"\/58.1-2656\/","token":"58.1\/II\/26\/5\/58.1-2656","metadata":false},{"id":75065,"structure_id":14646,"section_number":"58.1-2657","catch_line":"Copies of assessments to be furnished to taxpayer and local officials","url":"\/58.1-2657\/","token":"58.1\/II\/26\/5\/58.1-2657","metadata":false},{"id":58013,"structure_id":14646,"section_number":"58.1-2658","catch_line":"Distribution of certain taxes collected; prohibition of certain local taxes","url":"\/58.1-2658\/","token":"58.1\/II\/26\/5\/58.1-2658","metadata":false},{"id":61414,"structure_id":14646,"section_number":"58.1-2658.1","catch_line":"Distribution of certain taxes collected","url":"\/58.1-2658.1\/","token":"58.1\/II\/26\/5\/58.1-2658.1","metadata":false},{"id":56218,"structure_id":14646,"section_number":"58.1-2659","catch_line":"Article not applicable to companies exempt by federal laws","url":"\/58.1-2659\/","token":"58.1\/II\/26\/5\/58.1-2659","metadata":false}],"previous_section":{"id":67106,"structure_id":14646,"section_number":"58.1-2653","catch_line":"Annual report of railroads and freight car companies","url":"\/58.1-2653\/","token":"58.1\/II\/26\/5\/58.1-2653","metadata":false},"next_section":{"id":59145,"structure_id":14646,"section_number":"58.1-2654.1","catch_line":"Penalty for failure to properly file annual reports","url":"\/58.1-2654.1\/","token":"58.1\/II\/26\/5\/58.1-2654.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2654\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1984, chapter 675; in 1990, chapter 483.<\/p>","references":[{"id":82949,"section_number":"46.2-649","catch_line":"Certain vehicles required to show evidence of payment of taxes and of registration or exemption from registration with Department of Motor Vehicles","order_by":null,"url":"\/46.2-649\/"},{"id":59145,"section_number":"58.1-2654.1","catch_line":"Penalty for failure to properly file annual reports","order_by":null,"url":"\/58.1-2654.1\/"}],"refers_to":false,"permalink":{"id":256195,"object_type":"law","relational_id":86208,"identifier":"58.1-2654","token":"58.1\/II\/26\/5\/58.1-2654","url":"\/58.1-2654\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2654\/","token":"58.1\/II\/26\/5\/58.1-2654","dublin_core":{"Title":"Annual report of motor vehicle carriers","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2654","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every certificated motor vehicle carrier operating in the Commonwealth shall report annually on or before March 1 to the Commission: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> All of its rolling stock, owned or operated as of January 1 next preceding, <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The total vehicle miles traveled by the rolling stock of such carriers in the Commonwealth during the twelve months ending December 31 next preceding, and the <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Total vehicle miles traveled by the rolling stock of such carriers both within and without the Commonwealth during the twelve months ending December 31 next preceding. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The report shall be made on forms prescribed and furnished by the Commission. Such forms may require any information necessary to enable the Commission to properly ascertain the value of and assess such property and to aid in the compliance and enforcement of this chapter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The report shall be verified by the oath<\/span> of the president or other proper officer of such company. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nANNUAL REPORT OF MOTOR VEHICLE CARRIERS (\u00a7 58.1-2654)\n\nA. Every certificated motor vehicle carrier operating in the Commonwealth shall\nreport annually on or before March 1 to the Commission:\n\n 1. All of its rolling stock, owned or operated as of January 1 next preceding,\n\n 2. The total vehicle miles traveled by the rolling stock of such carriers in\n the Commonwealth during the twelve months ending December 31 next preceding,\n and the\n\n 3. Total vehicle miles traveled by the rolling stock of such carriers both\n within and without the Commonwealth during the twelve months ending December\n 31 next preceding.\n\nB. The report shall be made on forms prescribed and furnished by the Commission.\nSuch forms may require any information necessary to enable the Commission to\nproperly ascertain the value of and assess such property and to aid in the\ncompliance and enforcement of this chapter.\n\nC. The report shall be verified by the oath of the president or other proper\nofficer of such company.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-618, 58-619; 1984, c. 675; 1990, c. 483.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}