Virginia RR2-1 (1601140) - Railroad Private Carline Mileage Return

RR2-1 (1601140) - Railroad Private Carline Mileage Return
Form RR2-1
Form RR 2-1
1601140 (Rev. 1-85)

COMMONWEALTH OF VIRGINIA

STATEMENT TO THE DEPARTMENT OF TAXATION

Made by
Company, of the mileage made by the cars of
every car company, car trust, mercantile company or corporation or individual not domiciled within this State owning any stock cars,
furniture cars, fruit cars, refrigeration cars, meat cars, oil cars, tank cars or other similar cars (other than cars of a railroad operating a
line of railroad) made by their several cars over its line in Virginia during the year ending December 31st,

Name Of Every Such Car Company, Car Trust, Mercantile
Company Or Corporation Or Individual

Name and address of officer or agent of every such company or
individual to whom reports of mileage are made by
company making this report

Class
of
Cars

Reporting
Marks

Total number of miles
traveled on this line
in Virginia

OATH
State of
S.S.

of
1, undersigned,

, President,

or
of the
Company,
on oath do say that the foregoing return has been prepared under my direction from
the original books, papers and records of said company; that I have carefully examined the same and declare the same to be a complete and correct statement of the total
number of miles made by the cars of every car company, car trust, mercantile company or corporation or individual, not domiciled within this State, owning any stock
cars, furniture cars, fruit cars, refrigerator cars, meat cars, oil cars, tank cars, or other
similar cars (other than cars of a railroad operating a line of railroad), made by their
several cars over this line in Virginia during the year ending December 31st,
(Name)

§ 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

(Title)
Subscribed and sworn to before me, this

day of

-Notary Public.

This report must be filed with the VIRGINIA DEPARTMENT OF TAXATION,
P.O. Box 565, RICHMOND, VIRGINIA 23204 on or before the FIFTEENTH DAY
OF APRIL.
Tax Laws applicable to 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.
§ 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.

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 of 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 $1 on 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 acrue until the close of the fifteenth day next following the mailing of such certified copy of the assessment.