Road Tax On Motor Carriers
This is Chapter 27 of the Code of Virginia, titled “Road Tax On Motor Carriers.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle II, titled “Taxes Administered By Other Agencies.” It’s comprised of the following 18 sections.
- § 58.1-2700
- Definitions
- § 58.1-2700.1
- Interstate motor carrier road tax
- § 58.1-2700.2
- Motor carriers subject to terms of the International Fuel Tax Agreement; placement of identification markers
- § 58.1-2700.3
- Waiver in emergency situations
- § 58.1-2701
- Amount of tax
- § 58.1-2702
- Exemptions and exceptions
- § 58.1-2703
- Payment of tax
- § 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
- § 58.1-2709
- Penalties
- § 58.1-2710
- Penalty for false statements
- § 58.1-2711
- Assistance of Department of Taxation
- § 58.1-2712
- Repealed
- § 58.1-2712.1
- International Fuel Tax Agreement
- § 58.1-2712.2
- Exchange of information; penalties