On and after October 1, 1992, the amount of gasoline or other motor fuel used in the operations of any motor carrier in the Commonwealth shall be determined by dividing the total number of miles traveled within the Commonwealth by such carrier's vehicles during a calendar quarter by a consumption factor, such factor being comprised of the total number of miles traveled by all vehicles of the motor carrier during the quarter divided by the total amount of gasoline or other motor fuel used in its entire operations during such quarter.
Code 1950, § 58-632; 1956, c. 475; 1984, c. 675; 1990, c. 216; 1992, c. 309.
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