TaxFormFinder
Virginia RR 3-1 (1601160) - Private Carline Mileage Return
Extracted from PDF file 2023-virginia-form-rr-3-1.pdf, last modified January 2018RR 3-1 (1601160) - Private Carline Mileage Return
Form RR 3-1 1601160 COMMONWEALTH OF VIRGINIA REPORT TO THE DEPARTMENT OF TAXATION Rev. 12/22 Made by ____________________________________________________________________________________________________________________________ whose address is ____________________________________________________________________________________________________________________ showing the aggregate number of miles made by its stock cars, furniture cars, fruit cars, refrigerator cars, meat cars, oil cars, tank cars, or other similar cars over the several lines of railroad in Virginia during the year ending December 31st, ________________. Railroad SAMPLE Reporting Marks CAR TYPE Covered Hopper Open Hopper Tank Box Refrigerator Flat Other (Describe) Total Miles Central Railway Co. RSTX 7,582 286 0 0 0 5,432 Gondola 150 13,450 Central Railway Co. JPLX 0 0 550 300 22,400 0 0 23,250 Valley Railroad Co. RSTX 5,002 0 0 0 0 55 0 5,057 Rolling Railroad Co. JPLX 0 0 285 0 0 0 0 285 12,584 286 835 300 22,400 5,487 150 42,042 Total Virginia Miles Total System Miles Railroad Total Virginia Miles: Total System Miles: 865,430 Reporting Marks CAR TYPE Covered Hopper Open Hopper Tank Box Refrigerator Flat Other (Describe) Total Miles The following tax laws are applicable to the taxation of stock cars, furniture cars, fruit cars, refrigerator cars, meat cars, oil cars, tank cars, and other similar cars not owned by a railroad company: GENERAL INSTRUCTIONS The President, or other proper officer, will furnish the requested information as soon as possible, but not later than APRIL 15th, and return a signed copy to the Virginia Department of Taxation, P.O. Box 565, Richmond, VA 23218-0565. Name of Corporation _________________________________________________ Correspondence regarding this report should be addressed to: Name ____________________________ Title ___________________________ Address ___________________________________________________________ Phone Number _____________________________________________________ E-mail Address ______________________________________________________ Tax bills should be sent to: Name ____________________________ Title _________________________ Address ___________________________________________________________ OATH I, ________________________________ , ______________________________ (Name) (Title) of the corporation named above, declare under penalties of perjury, as described in Code of Virginia §8.01-4.3, that this return has been prepared from the original records of the company, that I have examined it, and to the best of my knowledge, information, and belief, it and any supporting schedules are true, correct, and complete. _______________________________________ _____________________ _______________________________________ _____________________ (Signature) (Printed Name) (Date) (Phone) § 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 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 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 number of miles traveled by its cars in the Commonwealth during the year ending December 31 next preceding and the average number of miles traveled per day by each class of car as established by the Tax Commissioner. Each railroad owning a line in the Commonwealth over which cars of a 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 number of miles traveled by cars thereof and the average number of miles traveled per day by each class of cars during the year. C. Each report shall be made on forms prescribed and furnished by the Tax Commissioner. Such 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 company. § 58.1-2655. Assessment by Department and Commission. - A. The Tax Commissioner shall 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 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 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 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 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 obtained. upon the rolling stock of a freight car company. The taxes imposed by § 58.1-2652. D. No local property taxes shall be imposed upon the rolling stock of a railroad or a freight car company. § 58.1-2657. Copies of assessments to be furnished to taxpayer and local officials. - The Tax Commissioner shall furnish to the governing body of every county, city or town, to the commissioner of the revenue of every county and city wherein any property belonging to any 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. The Tax Commissioner shall send a copy of the assessment made on each freight car company to the president thereof. A copy or the assessment made by the Commission on a certificated motor vehicle carrier shall be forwarded to the president of such carrier so assessed. § 58.1-2652. State tax on rolling stock; date of payment. - A. The state tax on the rolling stock of a railroad. a freight car company and a certificated motor vehicle carrier, doing business in this Commonwealth shall be at the rate of $1of each $100 of the assessed value thereof. Rolling stock of a railroad or a freight car company shall include all locomotives, of whatever motive power, autocars, cars of every kind and description, and all other equipment determined by the Tax Commissioner to constitute rolling stock. 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 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 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 the assessment.
Form RR 3-1
More about the Virginia Form RR 3-1 Corporate Income Tax TY 2023
We last updated the RR 3-1 (1601160) - Private Carline Mileage Return in February 2024, so this is the latest version of Form RR 3-1, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form RR 3-1 directly from TaxFormFinder. You can print other Virginia tax forms here.
eFile your Virginia tax return now 
eFiling is easier, faster, and safer than filling out paper tax forms. File your Virginia and Federal tax returns online with TurboTax in minutes. FREE for simple returns, with discounts available for TaxFormFinder users!
File Now with TurboTaxRelated Virginia Corporate Income Tax Forms:
TaxFormFinder has an additional 135 Virginia income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Virginia Form RR 3-1.
| Form Code | Form Name |
|---|---|
| Form RR 3 | RR 3 (1601060) Class 3, Real Estate not included in Other Classes, and all Buildings, Etcetera except those under other lands. |
View all 136 Virginia Income Tax Forms
Form Sources:
Virginia usually releases forms for the current tax year between January and April. We last updated Virginia Form RR 3-1 from the Department of Taxation in February 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Virginia Form RR 3-1
We have a total of eleven past-year versions of Form RR 3-1 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2020 Form RR 3-1
RR 3-1, Private Carline Mileage Return
2019 Form RR 3-1
RR 3-1, Private Carline Mileage Return
2018 Form RR 3-1
RR 3-1, Private Carline Mileage Return
2017 Form RR 3-1
Form RMC - Application for Recycling Materials Processing Equipment Tax Credit
2016 Form RR 3-1
RR 3-1 05 14 14.indd
2015 Form RR 3-1
RR 3-1 05 14 14.indd
TaxFormFinder Disclaimer:
While we do our best to keep our list of Virginia Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.