Legal Opinion
Ryder Truck Rental, Inc. v. County of Chesterfield
Supreme Court of Virginia
Decided November 4, 1994No. Record No. 931901PublishedCited by 4 opinions
1Opinion of the CourtJustice Lacy
In this appeal, we consider whether a taxpayer, Ryder Truck Rental, Inc. (Ryder), presented sufficient evidence to prove that personal property taxes assessed on its rental vehicles based in Chesterfield County, Virginia, were invalid and required apportionment pursuant to Code § 58.1-3511(B).
Ryder is a national corporation engaged in renting and leasing a variety of trucks throughout the country. Ryder classifies its vehicles in three general categories: “lease,” “rental,” and “one-way.” Lease vehicles are leased to businesses for long-term commercial use and generally carry the logo and…
2Cases cited6 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Central Railroad v. PennsylvaniaSupreme Court of the United States · 1962
- Short Bros. v. Arlington CountySupreme Court of Virginia · 1992
- Beelman Truck Co. v. Ste. Genevieve County Board of EqualizationSupreme Court of Missouri · 1993
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3Cited by4 opinions
- City of Winchester v. American Woodmark Corp.Supreme Court of Virginia · 1996
- McLane Co. v. Stafford CountyStafford County Circuit Court · 1998
- Penske Truck Leasing Co. v. East Windsor, No. Cv 98 0492502s (May 17, 2000)Connecticut Superior Court · 2000
- TISOFT, Inc. v. Fairfax CountyFairfax County Circuit Court · 1995