Virginia Code Title 46.2. Motor Vehicles § 46.2-211. Commissioner to advise local commissioners of revenue of situs of certain vehicles

Before issuing any registration or certificate of title for any tractor truck, or any three-axle truck, trailer, or semitrailer with a registered gross weight in excess of 26,000 pounds, the Commissioner shall determine the county, city, or town in which the vehicle is or will be normally garaged or parked, and shall advise each commissioner of the revenue of the situs of such vehicles as may be in his jurisdiction. The provisions of this section shall not apply to motor vehicles and rolling stock of certificated intrastate common carriers, or electric power, gas, pipeline transmission, railroad, telegraph, telephone, and water companies.