A. Every certificated motor vehicle carrier operating in the Commonwealth shall report annually on or before March 1 to the Commission:
1. All of its rolling stock, owned or operated as of January 1 next preceding,
2. The total vehicle miles traveled by the rolling stock of such carriers in the Commonwealth during the twelve months ending December 31 next preceding, and the
3. Total vehicle miles traveled by the rolling stock of such carriers both within and without the Commonwealth during the twelve months ending December 31 next preceding.
B. The report shall be made on forms prescribed and furnished by the Commission. Such forms may require any information necessary to enable the Commission to properly ascertain the value of and assess such property and to aid in the compliance and enforcement of this chapter.
C. The report shall be verified by the oath of the president or other proper officer of such company.
Code 1950, §§ 58-618, 58-619; 1984, c. 675; 1990, c. 483.