CODE OF VIRGINIA

HOW AMOUNT OF FUEL USED IN THE COMMONWEALTH ASCERTAINED (§ 58.1-2704)

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.

HISTORY: Code 1950, § 58-632; 1956, c. 475; 1984, c. 675; 1990, c. 216; 1992,
c. 309.