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 person who operates or causes to be operated a commercial highway vehicle on any highway ...
- 58.1-2700.1 Interstate motor carrier road tax
In accordance with the provisions of IFTA, as amended, the Department shall issue a license and vehicle identification markers to each carrier that operates qualified ...
- 58.1-2700.2 Placement of identification markers
All carriers licensed by the Department shall place the identification markers issued by the Department on each vehicle in the carrier's fleet in the place ...
- 58.1-2700.3 Waiver in emergency situations
The Department shall have the authority to waive the requirements of this title for vehicles under emergency conditions. (1995, cc. 744, 803.) ...
- 58.1-2701 (Contingent expiration date - see Editor's notes) Amount of tax
A. Except as provided in subsection B, every motor carrier shall pay a road tax equivalent to $0.21 per gallon calculated on the amount of ...
- 58.1-2702 Exemptions and exceptions
The provisions of this chapter shall not apply to a person, firm or corporation owning or operating: 1. Recreational vehicles, as defined in the provisions ...
- 58.1-2703 Payment of tax
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 ...
- 58.1-2704 How amount of fuel used in the Commonwealth ascertained
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 ...
- 58.1-2705 Reports of carriers
Every motor carrier subject to the tax imposed by this chapter or filing under the terms of the International Fuel Tax Agreement shall, on or ...
- 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 be entitled to a credit on such tax equivalent to seventeen and one-half cents per ...
- 58.1-2707 Refunds to motor carriers who give bond
A motor carrier not operating as an IFTA licensee may be required to give a surety company bond in the amount of not less than ...
- 58.1-2708 Inspection of books and records
The Department and its authorized agents and representatives shall have the right at any reasonable time to inspect the books and records of any motor ...
- 58.1-2709 Penalties
The Department may, after a hearing had upon notice, duly served not less than ten days prior to the date set for such hearing, impose ...
- 58.1-2710 Penalty for false statements
Any person who willfully and knowingly makes a false statement orally, or in writing, or in the form of a receipt for the sale of ...
- 58.1-2711 Assistance of Department of Taxation
At the request of the Department, the Department of Taxation shall furnish the Department the amount of deduction from income taken by any person conducting ...
- 58.1-2712 Description unavailable
Repealed by Acts 1995, cc. 744 and 803, effective January 1, 1996. ...
- 58.1-2712.1 International Fuel Tax Agreement
The Department may, with the approval of the Governor, enter into the International Fuel Tax Agreement for interstate motor carriers and abide by the requirements ...
- 58.1-2712.2 Exchange of information; penalties
A. The Commissioner of the Department is authorized to enter into written agreements with (i) duly constituted tax officials and motor vehicle agencies of other ...
Last modified: April 3, 2009