{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2658.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2658.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2658.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2658.html"}],"law_id":58013,"edition_id":1,"section_id":58013,"structure_id":14646,"section_number":"58.1-2658","catch_line":"Distribution of certain taxes collected; prohibition of certain local taxes","history":"Code 1950, \u00a7 58-623; 1984, c. 675.","full_text":"The rolling stock tax of certificated motor vehicle carriers as provided in \u00a7 58.1-2652 shall be distributed to the counties, cities and incorporated towns of the Commonwealth in the following manner:\n\t\tThe Commission shall determine the proportion of the total vehicle miles operated by each carrier in this Commonwealth for each county, city and incorporated town. The fraction thus derived for each county, city and incorporated town shall be the measure of the total rolling stock tax assessed against such carrier to which the respective county, city and incorporated town shall be entitled.\n\t\tThe clerk of the Commission shall certify to the Comptroller the respective sums so allocated to the respective county, city and town and the Comptroller shall thereupon make payment to the treasurer or other proper fiscal officer of the locality the amount due them as certified by the Commission. When received by the respective local political subdivisions, these payments shall constitute and be regarded as receipts for the general purposes of local government.\n\t\tNo local property taxes shall be imposed upon the rolling stock of a certificated motor vehicle carrier.","order_by":null,"text":{"0":{"id":212491,"text":"The rolling stock tax of certificated motor vehicle carriers as provided in \u00a7 58.1-2652 shall be distributed to the counties, cities and incorporated towns of the Commonwealth in the following manner:\n\t\tThe Commission shall determine the proportion of the total vehicle miles operated by each carrier in this Commonwealth for each county, city and incorporated town. The fraction thus derived for each county, city and incorporated town shall be the measure of the total rolling stock tax assessed against such carrier to which the respective county, city and incorporated town shall be entitled.\n\t\tThe clerk of the Commission shall certify to the Comptroller the respective sums so allocated to the respective county, city and town and the Comptroller shall thereupon make payment to the treasurer or other proper fiscal officer of the locality the amount due them as certified by the Commission. When received by the respective local political subdivisions, these payments shall constitute and be regarded as receipts for the general purposes of local government.\n\t\tNo local property taxes shall be imposed upon the rolling stock of a certificated motor vehicle carrier.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2658\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 1984, chapter 675.<\/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":256215,"object_type":"law","relational_id":58013,"identifier":"58.1-2658","token":"58.1\/II\/26\/5\/58.1-2658","url":"\/58.1-2658\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2658\/","token":"58.1\/II\/26\/5\/58.1-2658","dublin_core":{"Title":"Distribution of certain taxes collected; prohibition of certain local taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2658","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The rolling stock tax of certificated motor vehicle carriers as provided in \u00a7&nbsp;<a class=\"law\" title=\"State tax on rolling stock; date of payment\" href=\"\/58.1-2652\/\">58.1-2652<\/a> shall be distributed to the counties, cities and incorporated towns of the Commonwealth in the following manner:\n\t\tThe Commission shall determine the proportion of the total vehicle miles operated by each carrier in this Commonwealth for each county, city and incorporated town. The fraction thus derived for each county, city and incorporated town shall be the measure of the total rolling stock tax assessed against such carrier to which the respective county, city and incorporated town shall be entitled.\n\t\tThe clerk of the Commission shall certify to the Comptroller the respective sums so allocated to the respective county, city and town and the Comptroller shall thereupon make payment to the treasurer or other proper fiscal officer of the locality the amount due them as certified by the Commission. When received by the respective local political subdivisions, these payments shall constitute and be regarded as receipts for the general purposes of local government.\n\t\tNo local property taxes shall be imposed upon the rolling stock of a certificated motor vehicle carrier.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDISTRIBUTION OF CERTAIN TAXES COLLECTED; PROHIBITION OF CERTAIN LOCAL TAXES (\u00a7\n58.1-2658)\n\nThe rolling stock tax of certificated motor vehicle carriers as provided in \u00a7\n58.1-2652 shall be distributed to the counties, cities and incorporated towns of\nthe Commonwealth in the following manner:\n\t\tThe Commission shall determine the proportion of the total vehicle miles\noperated by each carrier in this Commonwealth for each county, city and\nincorporated town. The fraction thus derived for each county, city and\nincorporated town shall be the measure of the total rolling stock tax assessed\nagainst such carrier to which the respective county, city and incorporated town\nshall be entitled.\n\t\tThe clerk of the Commission shall certify to the Comptroller the respective\nsums so allocated to the respective county, city and town and the Comptroller\nshall thereupon make payment to the treasurer or other proper fiscal officer of\nthe locality the amount due them as certified by the Commission. When received\nby the respective local political subdivisions, these payments shall constitute\nand be regarded as receipts for the general purposes of local government.\n\t\tNo local property taxes shall be imposed upon the rolling stock of a\ncertificated motor vehicle carrier.\n\nHISTORY: Code 1950, \u00a7 58-623; 1984, c. 675.","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}}