23 Va. Admin. Code § 10-210-386 - Railway Common Carriers; Lost, Damaged or Unclaimed Property.

§ 10-210-386 - Railway Common Carriers; Lost, Damaged or Unclaimed Property.§ 10-210-386 - Railway Common Carriers; Lost, Damaged or Unclaimed Property.

§ 10-210-385 - Railway Common Carriers; Proration.§ 10-210-387 - Railway Common Carriers; Demurrage.

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.

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