A. Motor carriers of property or passengers shall apportion their netapportionable income to this Commonwealth by the use of the ratio of vehiclemiles in this Commonwealth to total vehicle miles of the corporationeverywhere. For the purposes of this section the words "vehicle miles" inthe case of motor carriers of property shall mean miles traveled by vehicles(whether owned or operated by the corporation) hauling property for a chargeor traveling on a scheduled route. In the case of motor carriers ofpassengers the same shall mean miles traveled by vehicles (whether owned oroperated by the corporation) carrying passengers for a fare or traveling on ascheduled route.
B. The provisions of subsection A shall not be applicable to a carrier:
1. Which neither owns nor rents real or tangible personal property withinthis Commonwealth, except vehicles, which has made no pick-ups or deliverieswithin this Commonwealth, and which has traveled less than 50,000 vehiclemiles in this Commonwealth in the taxable year; or
2. Which neither owns nor rents any real or tangible personal property withinthis Commonwealth, except vehicles, and which makes no more than twelve roundtrips into this Commonwealth during a taxable year.
The mileage traveled under 50,000 miles or the mileage traveled in such roundtrips, however, may not represent more than 5 percent of the total milesannually traveled in all states by such carrier.
(Code 1950, § 58-151.050; 1971, Ex. Sess., c. 171; 1977, c. 658; 1984, c.675.)
A. Motor carriers of property or passengers shall apportion their netapportionable income to this Commonwealth by the use of the ratio of vehiclemiles in this Commonwealth to total vehicle miles of the corporationeverywhere. For the purposes of this section the words "vehicle miles" inthe case of motor carriers of property shall mean miles traveled by vehicles(whether owned or operated by the corporation) hauling property for a chargeor traveling on a scheduled route. In the case of motor carriers ofpassengers the same shall mean miles traveled by vehicles (whether owned oroperated by the corporation) carrying passengers for a fare or traveling on ascheduled route.
B. The provisions of subsection A shall not be applicable to a carrier:
1. Which neither owns nor rents real or tangible personal property withinthis Commonwealth, except vehicles, which has made no pick-ups or deliverieswithin this Commonwealth, and which has traveled less than 50,000 vehiclemiles in this Commonwealth in the taxable year; or
2. Which neither owns nor rents any real or tangible personal property withinthis Commonwealth, except vehicles, and which makes no more than twelve roundtrips into this Commonwealth during a taxable year.
The mileage traveled under 50,000 miles or the mileage traveled in such roundtrips, however, may not represent more than 5 percent of the total milesannually traveled in all states by such carrier.
(Code 1950, § 58-151.050; 1971, Ex. Sess., c. 171; 1977, c. 658; 1984, c.675.)
A. Motor carriers of property or passengers shall apportion their netapportionable income to this Commonwealth by the use of the ratio of vehiclemiles in this Commonwealth to total vehicle miles of the corporationeverywhere. For the purposes of this section the words "vehicle miles" inthe case of motor carriers of property shall mean miles traveled by vehicles(whether owned or operated by the corporation) hauling property for a chargeor traveling on a scheduled route. In the case of motor carriers ofpassengers the same shall mean miles traveled by vehicles (whether owned oroperated by the corporation) carrying passengers for a fare or traveling on ascheduled route.
B. The provisions of subsection A shall not be applicable to a carrier:
1. Which neither owns nor rents real or tangible personal property withinthis Commonwealth, except vehicles, which has made no pick-ups or deliverieswithin this Commonwealth, and which has traveled less than 50,000 vehiclemiles in this Commonwealth in the taxable year; or
2. Which neither owns nor rents any real or tangible personal property withinthis Commonwealth, except vehicles, and which makes no more than twelve roundtrips into this Commonwealth during a taxable year.
The mileage traveled under 50,000 miles or the mileage traveled in such roundtrips, however, may not represent more than 5 percent of the total milesannually traveled in all states by such carrier.
(Code 1950, § 58-151.050; 1971, Ex. Sess., c. 171; 1977, c. 658; 1984, c.675.)
