Code of Virginia
Title 58.1 - Taxation
Chapter 27 - Road Tax on Motor Carriers

§ 58.1-2700. Definitions - Whenever used in this chapter, the term: "Carrier" means a...

§ 58.1-2700.1. Interstate motor carrier road tax - In accordance with the provisions of IFTA, as amended, all...

§ 58.1-2700.2. Motor carriers subject to terms of the International Fuel Tax Agreement; placement of identification markers - All motor carriers that operate one or more qualified highway...

§ 58.1-2700.3. Waiver in emergency situations - The Department shall have the authority to waive the requirements...

§ 58.1-2701. (Contingent expiration date - see Acts 2019, cc. 837 and 846) Amount of tax - A. Except as provided in subsection C, every motor carrier...

§ 58.1-2701. (Contingent effective date - see Acts 2019, cc. 837 and 846) Amount of tax - A. Except as provided in subsection C, every motor carrier...

§ 58.1-2702. Exemptions and exceptions - The provisions of this chapter shall not apply to a...

§ 58.1-2703. Payment of tax - The tax imposed under § 58.1-2701 shall be paid by...

§ 58.1-2704. How amount of fuel used in the Commonwealth ascertained - On and after October 1, 1992, the amount of gasoline...

§ 58.1-2705. Reports of carriers - Every motor carrier subject to the tax imposed by this...

§ 58.1-2706. Credit for payment of motor fuel, diesel fuel or liquefied gases tax - A. Every motor carrier subject to the road tax shall...

§ 58.1-2707. Refunds to motor carriers who give bond - A motor carrier not operating as an IFTA licensee may...

§ 58.1-2708. Inspection of books and records - The Department and its authorized agents and representatives shall have...

§ 58.1-2709. Penalties - The Department may, after a hearing had upon notice, duly...

§ 58.1-2710. Penalty for false statements - Any person who willfully and knowingly makes a false statement...

§ 58.1-2711. Assistance of Department of Taxation - At the request of the Department, the Department of Taxation...

§ 58.1-2712. Repealed - Repealed by Acts 1995, cc. 744 and 803, effective January...

§ 58.1-2712.1. International Fuel Tax Agreement - The Department may, with the approval of the Governor, enter...

§ 58.1-2712.2. Exchange of information; penalties - A. The Commissioner of the Department is authorized to enter...