The tax imposed under § 58.1-2701 shall be paid by each motor carrier quarterly to the State Treasurer on or before the last day of April, July, October and January of each year and calculated upon the amount of gasoline or other motor fuel used in its operations within the Commonwealth by each such carrier during the quarter ending with the last day of the preceding month.
Code 1950, § 58-630; 1984, c. 675.
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