{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2700.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2700.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2700.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2700.1.html"}],"law_id":64643,"edition_id":1,"section_id":64643,"structure_id":14597,"section_number":"58.1-2700.1","catch_line":"Interstate motor carrier road tax","history":"1995, cc. 744, 803; 1996, c. 575; 2002, c. 265; 2012, cc. 22, 111.","full_text":"In accordance with the provisions of IFTA, as amended, all motor carriers that operate or cause to be operated one or more qualified highway vehicles in the Commonwealth and at least one other jurisdiction participating in IFTA shall apply to the Department for an IFTA license and identification markers. The Department shall issue a license and vehicle identification markers to each carrier that operates qualified highway vehicles in the Commonwealth and at least one other jurisdiction participating in IFTA so as to report its road tax liabilities. The Department may issue vehicle identification markers to carriers that operate qualified highway vehicles in the Commonwealth and at least one other jurisdiction not participating in IFTA. Each application shall contain the name and address of the carrier, and such other information as may be required by the Department.\n\t\tThe Department shall issue to the motor carrier identification markers for each vehicle in the carrier’s fleet that will be operated within the Commonwealth.\n\t\tThe identification markers issued to the vehicles of the IFTA-licensed carriers shall expire on December 31 of each year. All other identification markers issued to carriers shall expire on June 30 of each year. The identification markers may be renewed prior to expiration provided (i) the carrier’s privilege to operate vehicles in the Commonwealth has not been revoked or canceled, (ii) all required tax reports have been filed, and (iii) all road taxes, penalties, and interest due have been paid.\n\t\tThe cost of the identification markers issued to each vehicle in the carrier’s fleet shall be $10 per vehicle.\n\t\tThe Department may, by letter, telegram, or other electronic means, authorize a vehicle to be operated without identification markers for not more than 10 days. Before sending such authorization, the Department shall collect from the carrier a fee of $20 for each vehicle so operated.","order_by":null,"text":{"0":{"id":235238,"text":"In accordance with the provisions of IFTA, as amended, all motor carriers that operate or cause to be operated one or more qualified highway vehicles in the Commonwealth and at least one other jurisdiction participating in IFTA shall apply to the Department for an IFTA license and identification markers. The Department shall issue a license and vehicle identification markers to each carrier that operates qualified highway vehicles in the Commonwealth and at least one other jurisdiction participating in IFTA so as to report its road tax liabilities. The Department may issue vehicle identification markers to carriers that operate qualified highway vehicles in the Commonwealth and at least one other jurisdiction not participating in IFTA. Each application shall contain the name and address of the carrier, and such other information as may be required by the Department.\n\t\tThe Department shall issue to the motor carrier identification markers for each vehicle in the carrier’s fleet that will be operated within the Commonwealth.\n\t\tThe identification markers issued to the vehicles of the IFTA-licensed carriers shall expire on December 31 of each year. All other identification markers issued to carriers shall expire on June 30 of each year. The identification markers may be renewed prior to expiration provided (i) the carrier’s privilege to operate vehicles in the Commonwealth has not been revoked or canceled, (ii) all required tax reports have been filed, and (iii) all road taxes, penalties, and interest due have been paid.\n\t\tThe cost of the identification markers issued to each vehicle in the carrier’s fleet shall be $10 per vehicle.\n\t\tThe Department may, by letter, telegram, or other electronic means, authorize a vehicle to be operated without identification markers for not more than 10 days. Before sending such authorization, the Department shall collect from the carrier a fee of $20 for each vehicle so operated.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14597,"edition_id":1,"name":"Road Tax on Motor Carriers","identifier":"27","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:48:49","date_modified":"2026-06-26 03:48:49","permalink":{"id":256323,"object_type":"structure","relational_id":14597,"identifier":"27","token":"58.1\/II\/27","url":"\/58.1\/II\/27\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":60957,"structure_id":14597,"section_number":"58.1-2700","catch_line":"Definitions","url":"\/58.1-2700\/","token":"58.1\/II\/27\/58.1-2700","metadata":false},{"id":64643,"structure_id":14597,"section_number":"58.1-2700.1","catch_line":"Interstate motor carrier road tax","url":"\/58.1-2700.1\/","token":"58.1\/II\/27\/58.1-2700.1","metadata":false},{"id":61776,"structure_id":14597,"section_number":"58.1-2700.2","catch_line":"Motor carriers subject to terms of the International Fuel Tax Agreement; placement of identification markers","url":"\/58.1-2700.2\/","token":"58.1\/II\/27\/58.1-2700.2","metadata":false},{"id":56743,"structure_id":14597,"section_number":"58.1-2700.3","catch_line":"Waiver in emergency situations","url":"\/58.1-2700.3\/","token":"58.1\/II\/27\/58.1-2700.3","metadata":false},{"id":66048,"structure_id":14597,"section_number":"58.1-2701","catch_line":"(Contingent effective date \u2014 see Acts 2019, cc. 837 and 846) Amount of tax","url":"\/58.1-2701\/","token":"58.1\/II\/27\/58.1-2701","metadata":false},{"id":73900,"structure_id":14597,"section_number":"58.1-2702","catch_line":"Exemptions and exceptions","url":"\/58.1-2702\/","token":"58.1\/II\/27\/58.1-2702","metadata":false},{"id":68246,"structure_id":14597,"section_number":"58.1-2703","catch_line":"Payment of tax","url":"\/58.1-2703\/","token":"58.1\/II\/27\/58.1-2703","metadata":false},{"id":65061,"structure_id":14597,"section_number":"58.1-2704","catch_line":"How amount of fuel used in the Commonwealth ascertained","url":"\/58.1-2704\/","token":"58.1\/II\/27\/58.1-2704","metadata":false},{"id":74479,"structure_id":14597,"section_number":"58.1-2705","catch_line":"Reports of carriers","url":"\/58.1-2705\/","token":"58.1\/II\/27\/58.1-2705","metadata":false},{"id":60035,"structure_id":14597,"section_number":"58.1-2706","catch_line":"Credit for payment of motor fuel, diesel fuel or liquefied gases tax","url":"\/58.1-2706\/","token":"58.1\/II\/27\/58.1-2706","metadata":false},{"id":83747,"structure_id":14597,"section_number":"58.1-2707","catch_line":"Refunds to motor carriers who give bond","url":"\/58.1-2707\/","token":"58.1\/II\/27\/58.1-2707","metadata":false},{"id":74167,"structure_id":14597,"section_number":"58.1-2708","catch_line":"Inspection of books and records","url":"\/58.1-2708\/","token":"58.1\/II\/27\/58.1-2708","metadata":false},{"id":60965,"structure_id":14597,"section_number":"58.1-2709","catch_line":"Penalties","url":"\/58.1-2709\/","token":"58.1\/II\/27\/58.1-2709","metadata":false},{"id":68143,"structure_id":14597,"section_number":"58.1-2710","catch_line":"Penalty for false statements","url":"\/58.1-2710\/","token":"58.1\/II\/27\/58.1-2710","metadata":false},{"id":77967,"structure_id":14597,"section_number":"58.1-2711","catch_line":"Assistance of Department of Taxation","url":"\/58.1-2711\/","token":"58.1\/II\/27\/58.1-2711","metadata":false},{"id":56102,"structure_id":14597,"section_number":"58.1-2712","catch_line":"Repealed","url":"\/58.1-2712\/","token":"58.1\/II\/27\/58.1-2712","metadata":false},{"id":69396,"structure_id":14597,"section_number":"58.1-2712.1","catch_line":"International Fuel Tax Agreement","url":"\/58.1-2712.1\/","token":"58.1\/II\/27\/58.1-2712.1","metadata":false},{"id":79596,"structure_id":14597,"section_number":"58.1-2712.2","catch_line":"Exchange of information; penalties","url":"\/58.1-2712.2\/","token":"58.1\/II\/27\/58.1-2712.2","metadata":false}],"previous_section":{"id":60957,"structure_id":14597,"section_number":"58.1-2700","catch_line":"Definitions","url":"\/58.1-2700\/","token":"58.1\/II\/27\/58.1-2700","metadata":false},"next_section":{"id":61776,"structure_id":14597,"section_number":"58.1-2700.2","catch_line":"Motor carriers subject to terms of the International Fuel Tax Agreement; placement of identification markers","url":"\/58.1-2700.2\/","token":"58.1\/II\/27\/58.1-2700.2","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2700.1\/","history_text":"

This law was first created in 1995. The record of its establishment is cataloged in chapters 744<\/a> and 803<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1996, chapter 575<\/a>; in 2002, chapter 265<\/a>; in 2012, chapters 22<\/a> and 111<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":256329,"object_type":"law","relational_id":64643,"identifier":"58.1-2700.1","token":"58.1\/II\/27\/58.1-2700.1","url":"\/58.1-2700.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2700.1\/","token":"58.1\/II\/27\/58.1-2700.1","dublin_core":{"Title":"Interstate motor carrier road tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2700.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

In accordance with the provisions of IFTA<\/span>, as amended, all motor carriers<\/span> that operate or cause to be operated one or more qualified highway vehicles<\/span> in the Commonwealth and at least one other jurisdiction<\/span> participating in IFTA<\/span> shall apply to the Department<\/span> for an IFTA<\/span> license and identification markers<\/span>. The Department<\/span> shall issue<\/span> a license and vehicle identification markers<\/span> to each carrier that operates qualified highway vehicles<\/span> in the Commonwealth and at least one other jurisdiction<\/span> participating in IFTA<\/span> so as to report its road tax liabilities. The Department<\/span> may issue<\/span> vehicle identification markers<\/span> to carriers that operate qualified highway vehicles<\/span> in the Commonwealth and at least one other jurisdiction<\/span> not participating in IFTA<\/span>. Each application shall contain the name and address of the carrier, and such other information as may be required by the Department<\/span>.\n\t\tThe Department<\/span> shall issue<\/span> to the motor carrier<\/span> identification markers<\/span> for each vehicle in the carrier’s fleet that will be operated within the Commonwealth.\n\t\tThe identification markers<\/span> issued to the vehicles of the IFTA<\/span>-licensed carriers shall expire on December 31 of each year. All other identification markers<\/span> issued to carriers shall expire on June 30 of each year. The identification markers<\/span> may be renewed prior to expiration provided (i) the carrier’s privilege<\/span> to operate vehicles in the Commonwealth has not been revoked or canceled, (ii) all required tax reports have been filed, and (iii) all road taxes, penalties, and interest due have been paid.\n\t\tThe cost of the identification markers<\/span> issued to each vehicle in the carrier’s fleet shall be $10 per vehicle.\n\t\tThe Department<\/span> may, by letter, telegram, or other electronic means, authorize a vehicle to be operated without identification markers<\/span> for not more than 10 days. Before sending such authorization, the Department<\/span> shall collect from the carrier a fee of $20 for each vehicle so operated.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nINTERSTATE MOTOR CARRIER ROAD TAX (\u00a7 58.1-2700.1)\n\nIn accordance with the provisions of IFTA, as amended, all motor carriers that\noperate or cause to be operated one or more qualified highway vehicles in the\nCommonwealth and at least one other jurisdiction participating in IFTA shall\napply to the Department for an IFTA license and identification markers. The\nDepartment shall issue a license and vehicle identification markers to each\ncarrier that operates qualified highway vehicles in the Commonwealth and at\nleast one other jurisdiction participating in IFTA so as to report its road tax\nliabilities. The Department may issue vehicle identification markers to carriers\nthat operate qualified highway vehicles in the Commonwealth and at least one\nother jurisdiction not participating in IFTA. Each application shall contain the\nname and address of the carrier, and such other information as may be required\nby the Department.\n\t\tThe Department shall issue to the motor carrier identification markers for\neach vehicle in the carrier’s fleet that will be operated within the\nCommonwealth.\n\t\tThe identification markers issued to the vehicles of the IFTA-licensed\ncarriers shall expire on December 31 of each year. All other identification\nmarkers issued to carriers shall expire on June 30 of each year. The\nidentification markers may be renewed prior to expiration provided (i) the\ncarrier’s privilege to operate vehicles in the Commonwealth has not been\nrevoked or canceled, (ii) all required tax reports have been filed, and (iii)\nall road taxes, penalties, and interest due have been paid.\n\t\tThe cost of the identification markers issued to each vehicle in the\ncarrier’s fleet shall be $10 per vehicle.\n\t\tThe Department may, by letter, telegram, or other electronic means, authorize\na vehicle to be operated without identification markers for not more than 10\ndays. Before sending such authorization, the Department shall collect from the\ncarrier a fee of $20 for each vehicle so operated.\n\nHISTORY: 1995, cc. 744, 803; 1996, c. 575; 2002, c. 265; 2012, cc. 22, 111.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}