Article 5 - Rolling Stock Tax on Railroads, Freight Car Companies and Motor Vehicle Carriers and Property Valuation of Railroads
- Section 58.1-2652 - State tax on rolling stock; date of payment
- Section 58.1-2653 - Annual report of railroads and freight car companies
- Section 58.1-2654 - Annual report of motor vehicle carriers
- Section 58.1-2654.1 - Penalty for failure to properly file annual reports
- Section 58.1-2655 - Assessment by Department and Commission
- Section 58.1-2656 - Valuation of sidetracks, double tracks, etc
- Section 58.1-2657 - Copies of assessments to be furnished to taxpayer and local officials
- Section 58.1-2658 - Distribution of certain taxes collected; prohibition of certain local taxes
- Section 58.1-2658.1 - Distribution of certain taxes collected
- Section 58.1-2659 - Article not applicable to companies exempt by federal laws