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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE II. Taxes Administered By Other Agencies |
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CHAPTER 27. Road Tax on Motor Carriers |
| SECTION 58.1-2700. Definitions |
| SECTION 58.1-2700.1. Interstate motor carrier road tax |
| SECTION 58.1-2700.2. Motor carriers subject to terms of the International Fuel Tax Agreement; placement of identification markers |
| SECTION 58.1-2700.3. Waiver in emergency situations |
| SECTION 58.1-2701. (Contingent effective date — see Acts 2019, cc. 837 and 846) Amount of tax |
| SECTION 58.1-2702. Exemptions and exceptions |
| SECTION 58.1-2703. Payment of tax |
| SECTION 58.1-2704. How amount of fuel used in the Commonwealth ascertained |
| SECTION 58.1-2705. Reports of carriers |
| SECTION 58.1-2706. Credit for payment of motor fuel, diesel fuel or liquefied gases tax |
| SECTION 58.1-2707. Refunds to motor carriers who give bond |
| SECTION 58.1-2708. Inspection of books and records |
| SECTION 58.1-2709. Penalties |
| SECTION 58.1-2710. Penalty for false statements |
| SECTION 58.1-2711. Assistance of Department of Taxation |
| SECTION 58.1-2712. Repealed |
| SECTION 58.1-2712.1. International Fuel Tax Agreement |
| SECTION 58.1-2712.2. Exchange of information; penalties |