Va. Code Ann. tit. 58.1, ch. 27 – Road Tax on Motor Carriers | Midpage

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Code of Virginia

Chapter 27

Va. Code Ann. tit. 58.1, ch. 27

Road Tax on Motor Carriers

58.1-2700Definitions 58.1-2700.1Interstate motor carrier road tax 58.1-2700.2Motor carriers subject to terms of the International Fuel Tax Agreement; placement of identification markers 58.1-2700.3Waiver in emergency situations 58.1-2701(Contingent effective date — see Acts 2019, cc. 837 and 846) Amount of tax 58.1-2702Exemptions and exceptions 58.1-2703Payment of tax 58.1-2704How amount of fuel used in the Commonwealth ascertained 58.1-2705Reports of carriers 58.1-2706Credit for payment of motor fuel, diesel fuel or liquefied gases tax 58.1-2707Refunds to motor carriers who give bond 58.1-2708Inspection of books and records 58.1-2709Penalties 58.1-2710Penalty for false statements 58.1-2711Assistance of Department of Taxation 58.1-2712.1International Fuel Tax Agreement 58.1-2712.2Exchange of information; penalties