Rolling Stock Tax on Motor Vehicle Carriers
Pursuant to §58.1-2652 - §58.1-2658 of the Code of Virginia, a state tax
is imposed on the rolling stock of certificated motor vehicle carriers doing business
in Virginia. Each motor vehicle carrier must report annually on or before March 1 to the
Commission, using the following report:
Annual Report of Certificated Motor Vehicle Carriers for Assessment of Rolling Stock
The Public Service Taxation Division mails annual tax bills by May 15th with payment due June 1st.