23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-210-386
Railway common carriers; lost, damaged or unclaimed property
Official textlaw.lis.virginia.gov
The tax does not apply to compensation paid by a railway common carrier to a customer for tangible personal property lost or damaged while in the carrier's possession. If a railway common carrier sells damaged or unclaimed property, it must register as a dealer and collect and pay the tax.
Source: view the official text
Nearby sections (25 sections)
- 10-210-350 · Commercial watermen; definitions; general provisions
- 10-210-351 · Commercial watermen; typical exempt items; direct use;…
- 10-210-352 · (Repealed.)
- 10-210-353 · (Repealed.)
- 10-210-360 · Concrete mixer trucks
- 10-210-370 · (Repealed.)
- 10-210-380 · Common carriers of property or passengers by railway
- 10-210-381 · Railway common carrier activities
- 10-210-382 · Railway common carriers; taxable status of property used…
- 10-210-383 · Railway common carriers; METRO and AMTRAK
- 10-210-384 · Railway common carriers; contractors
- 10-210-385 · Railway common carriers; proration
- 10-210-386 · Railway common carriers; lost, damaged or unclaimed…
- 10-210-387 · Railway common carriers; demurrage
- 10-210-390 · (Repealed.)
- 10-210-400 · Containers, packaging materials, and equipment
- 10-210-410 · Contractors respecting real estate
- 10-210-420 · [Reserved]. (Reserved)
- 10-210-430 · Coupons (redeemable)
- 10-210-440 · [Reserved]. (Reserved)
- 10-210-450 · Credit for taxes paid to other states or their political…
- 10-210-460 · (Repealed.)
- 10-210-470 · Dealer's records
- 10-210-480 · Dealer's returns and payment of the tax
- 10-210-485 · (Repealed.)