Chapter
Road Tax on Motor Carriers
- Va. Code Ann. § 58.1-2700— Definitions
- Va. Code Ann. § 58.1-2700.1— Interstate motor carrier road tax
- Va. Code Ann. § 58.1-2700.2— Motor carriers subject to terms of the International Fuel Tax Agreement; placement of identification markers
- Va. Code Ann. § 58.1-2700.3— Waiver in emergency situations
- Va. Code Ann. § 58.1-2701— (Contingent effective date — see Acts 2019, cc. 837 and 846) Amount of tax
- Va. Code Ann. § 58.1-2702— Exemptions and exceptions
- Va. Code Ann. § 58.1-2703— Payment of tax
- Va. Code Ann. § 58.1-2704— How amount of fuel used in the Commonwealth ascertained
- Va. Code Ann. § 58.1-2705— Reports of carriers
- Va. Code Ann. § 58.1-2706— Credit for payment of motor fuel, diesel fuel or liquefied gases tax
- Va. Code Ann. § 58.1-2707— Refunds to motor carriers who give bond
- Va. Code Ann. § 58.1-2708— Inspection of books and records
- Va. Code Ann. § 58.1-2709— Penalties
- Va. Code Ann. § 58.1-2710— Penalty for false statements
- Va. Code Ann. § 58.1-2711— Assistance of Department of Taxation
- Va. Code Ann. § 58.1-2712— Repealed
- Va. Code Ann. § 58.1-2712.1— International Fuel Tax Agreement
- Va. Code Ann. § 58.1-2712.2— Exchange of information; penalties