# Article 5 Rolling Stock Tax on Railroads, Freight Car Companies and Motor Vehicle Carriers and Property Valuation of Railroads

This article is comprised of the following sections:

- §58.1-2652 State tax on rolling stock; date of payment
- §58.1-2653 Annual report of railroads and freight car companies
- §58.1-2654 Annual report of motor vehicle carriers
- §58.1-2654.1 Penalty for failure to properly file annual reports
- §58.1-2655 Assessment by Department and Commission
- §58.1-2656 Valuation of sidetracks, double tracks, etc
- §58.1-2657 Copies of assessments to be furnished to taxpayer and local officials
- §58.1-2658 Distribution of certain taxes collected; prohibition of certain local taxes
- §58.1-2658.1 Distribution of certain taxes collected
- §58.1-2659 Article not applicable to companies exempt by federal laws