{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2658.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2658.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2658.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2658.1.html"}],"law_id":61414,"edition_id":1,"section_id":61414,"structure_id":14646,"section_number":"58.1-2658.1","catch_line":"Distribution of certain taxes collected","history":"1985, c. 557.","full_text":"The taxes assessed upon the rolling stock of railroads and freight car companies as provided in \u00a7 58.1-2652 shall be distributed in the following manner:\n\n1\n\nOne-half shall be distributed to the counties, cities and incorporated towns of the Commonwealth in such percentage as the fair market value of roadway and track located in such county, city or town bears to the total fair market value of roadway and track in the Commonwealth.2\n\nOne-half shall be distributed to the counties, cities and incorporated towns of the Commonwealth in such percentage as the miles of track located in such county, city or town bears to the total miles of track in the Commonwealth.\n\t\t\tThe Department shall determine the percentage of fair market value and of miles of track in the Commonwealth for each county, city and incorporated town to which it shall be entitled using the latest available information.\n\t\t\tAfter ascertaining the amount of tax payable to each county, city and incorporated town, the Department shall certify to the Comptroller the respective sums to be paid and the Comptroller shall thereupon make payment to the treasurer or other proper fiscal officer of the localities the amounts respectively due them as certified by the Department. When received by the respective local political subdivisions, these payments shall constitute and be regarded as receipts for the general purpose of local government.","order_by":null,"text":{"0":{"id":224333,"text":"The taxes assessed upon the rolling stock of railroads and freight car companies as provided in \u00a7 58.1-2652 shall be distributed in the following manner:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":224334,"text":"One-half shall be distributed to the counties, cities and incorporated towns of the Commonwealth in such percentage as the fair market value of roadway and track located in such county, city or town bears to the total fair market value of roadway and track in the Commonwealth.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":224335,"text":"One-half shall be distributed to the counties, cities and incorporated towns of the Commonwealth in such percentage as the miles of track located in such county, city or town bears to the total miles of track in the Commonwealth.\n\t\t\tThe Department shall determine the percentage of fair market value and of miles of track in the Commonwealth for each county, city and incorporated town to which it shall be entitled using the latest available information.\n\t\t\tAfter ascertaining the amount of tax payable to each county, city and incorporated town, the Department shall certify to the Comptroller the respective sums to be paid and the Comptroller shall thereupon make payment to the treasurer or other proper fiscal officer of the localities the amounts respectively due them as certified by the Department. When received by the respective local political subdivisions, these payments shall constitute and be regarded as receipts for the general purpose of local government.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2658.1\/","history_text":"

This law was first created in 1985. The record of its establishment is cataloged in chapter 557 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1985 \u201cActs\u201d aren\u2019t available online.<\/p>","references":[{"id":84398,"section_number":"58.1-2652","catch_line":"State tax on rolling stock; date of payment","order_by":null,"url":"\/58.1-2652\/"}],"refers_to":[{"id":84398,"section_number":"58.1-2652","catch_line":"State tax on rolling stock; date of payment","order_by":null,"url":"\/58.1-2652\/"}],"permalink":{"id":256219,"object_type":"law","relational_id":61414,"identifier":"58.1-2658.1","token":"58.1\/II\/26\/5\/58.1-2658.1","url":"\/58.1-2658.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2658.1\/","token":"58.1\/II\/26\/5\/58.1-2658.1","dublin_core":{"Title":"Distribution of certain taxes collected","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2658.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The taxes assessed upon the rolling stock of railroads and freight car companies as provided in \u00a7 58.1-2652<\/a> shall be distributed in the following manner:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> One-half shall be distributed to the counties, cities and incorporated towns of the Commonwealth in such percentage as the fair market value of roadway and track located in such county, city or town bears to the total fair market value of roadway and track in the Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> One-half shall be distributed to the counties, cities and incorporated towns of the Commonwealth in such percentage as the miles of track located in such county, city or town bears to the total miles of track in the Commonwealth.\n\t\t\tThe Department<\/span> shall determine the percentage of fair market value and of miles of track in the Commonwealth for each county, city and incorporated town to which it shall be entitled using the latest available information.\n\t\t\tAfter ascertaining the amount of tax payable to each county, city and incorporated town, the Department<\/span> shall certify to the Comptroller the respective sums to be paid and the Comptroller shall thereupon make payment to the treasurer or other proper fiscal officer of the localities the amounts respectively due them as certified by the Department<\/span>. When received by the respective local political subdivisions, these payments shall constitute and be regarded as receipts for the general purpose of local government. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDISTRIBUTION OF CERTAIN TAXES COLLECTED (\u00a7 58.1-2658.1)\n\nThe taxes assessed upon the rolling stock of railroads and freight car companies\nas provided in \u00a7 58.1-2652 shall be distributed in the following manner:\n\n1. One-half shall be distributed to the counties, cities and incorporated towns\nof the Commonwealth in such percentage as the fair market value of roadway and\ntrack located in such county, city or town bears to the total fair market value\nof roadway and track in the Commonwealth.\n\n2. One-half shall be distributed to the counties, cities and incorporated towns\nof the Commonwealth in such percentage as the miles of track located in such\ncounty, city or town bears to the total miles of track in the Commonwealth.\n\t\t\tThe Department shall determine the percentage of fair market value and of\nmiles of track in the Commonwealth for each county, city and incorporated town\nto which it shall be entitled using the latest available information.\n\t\t\tAfter ascertaining the amount of tax payable to each county, city and\nincorporated town, the Department shall certify to the Comptroller the\nrespective sums to be paid and the Comptroller shall thereupon make payment to\nthe treasurer or other proper fiscal officer of the localities the amounts\nrespectively due them as certified by the Department. When received by the\nrespective local political subdivisions, these payments shall constitute and be\nregarded as receipts for the general purpose of local government.\n\nHISTORY: 1985, c. 557.","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}}