All motor carriers that operate one or more qualified highway vehicles on an interstate basis are subject to and shall abide by all terms and conditions of IFTA that are applicable to motor carriers or operators of qualified highway vehicles. All carriers licensed by the Department pursuant to this chapter or IFTA shall place any required identification markers issued by the Department on each vehicle in the carrier's fleet in the place prescribed by the Department.
1995, cc. 744, 803; 2012, cc. 22, 111.
Structure Code of Virginia
Chapter 27 - Road Tax on Motor Carriers
§ 58.1-2700.1. Interstate motor carrier road tax
§ 58.1-2700.3. Waiver in emergency situations
§ 58.1-2701. (Contingent expiration date - see Acts 2019, cc. 837 and 846) Amount of tax
§ 58.1-2701. (Contingent effective date - see Acts 2019, cc. 837 and 846) Amount of tax
§ 58.1-2702. Exemptions and exceptions
§ 58.1-2704. How amount of fuel used in the Commonwealth ascertained
§ 58.1-2705. Reports of carriers
§ 58.1-2706. Credit for payment of motor fuel, diesel fuel or liquefied gases tax
§ 58.1-2707. Refunds to motor carriers who give bond
§ 58.1-2708. Inspection of books and records
§ 58.1-2710. Penalty for false statements
§ 58.1-2711. Assistance of Department of Taxation