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.