{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2700.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2700.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2700.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2700.html"}],"law_id":60957,"edition_id":1,"section_id":60957,"structure_id":14597,"section_number":"58.1-2700","catch_line":"Definitions","history":"Code 1950, \u00a7 58-627; 1954, c. 341; 1956, c. 475; 1970, c. 32; 1978, c. 62; 1980, c. 649; 1982, c. 671; 1984, c. 675; 1995, cc. 744, 803; 1996, c. 575; 1997, c. 283.","full_text":"Whenever used in this chapter, the term:\n\t\t“Carrier” means a person who operates or causes to be operated a commercial highway vehicle on any highway in the Commonwealth.\n\t\t“Department” means the Department of Motor Vehicles, acting through its officers and agents.\n\t\t“Identification marker” means a decal issued by the Department to show that a vehicle operated by a carrier is properly registered with the Department for the payment of the road tax.\n\t\t“IFTA” means the International Fuel Tax Agreement, as entered into by the Department, and as amended by the International Fuel Tax Association, Inc.\n\t\t“Licensee” means a carrier who holds an uncancelled IFTA license issued by the Commonwealth.\n\t\t“Motor carrier” means every person, firm or corporation who owns or operates or causes to be operated on any highway in this Commonwealth any qualified highway vehicle.\n\t\t“Operations” means the physical activities of all such vehicles, whether loaded or empty, whether for compensation or not for compensation, and whether owned by or leased to the motor carrier who operates them or causes them to be operated.\n\t\t“Qualified highway vehicle” means a highway vehicle used, designed, or maintained for transportation of persons or property that (i) has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms, (ii) has three or more axles regardless of weight, or (iii) is used in combination, when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight. “Qualified highway vehicle” does not include recreational vehicles.\n\t\t“Tractor truck” means every motor vehicle designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the load and weight of the vehicle attached thereto.\n\t\t“Truck” means every motor vehicle designed to transport property on its own structure independent of any other vehicle and having a registered gross weight in excess of 7,500 pounds.","order_by":null,"text":{"0":{"id":222924,"text":"Whenever used in this chapter, the term:\n\t\t“Carrier” means a person who operates or causes to be operated a commercial highway vehicle on any highway in the Commonwealth.\n\t\t“Department” means the Department of Motor Vehicles, acting through its officers and agents.\n\t\t“Identification marker” means a decal issued by the Department to show that a vehicle operated by a carrier is properly registered with the Department for the payment of the road tax.\n\t\t“IFTA” means the International Fuel Tax Agreement, as entered into by the Department, and as amended by the International Fuel Tax Association, Inc.\n\t\t“Licensee” means a carrier who holds an uncancelled IFTA license issued by the Commonwealth.\n\t\t“Motor carrier” means every person, firm or corporation who owns or operates or causes to be operated on any highway in this Commonwealth any qualified highway vehicle.\n\t\t“Operations” means the physical activities of all such vehicles, whether loaded or empty, whether for compensation or not for compensation, and whether owned by or leased to the motor carrier who operates them or causes them to be operated.\n\t\t“Qualified highway vehicle” means a highway vehicle used, designed, or maintained for transportation of persons or property that (i) has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms, (ii) has three or more axles regardless of weight, or (iii) is used in combination, when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight. “Qualified highway vehicle” does not include recreational vehicles.\n\t\t“Tractor truck” means every motor vehicle designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the load and weight of the vehicle attached thereto.\n\t\t“Truck” means every motor vehicle designed to transport property on its own structure independent of any other vehicle and having a registered gross weight in excess of 7,500 pounds.","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}],"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2700\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 10 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 1954, chapter 341; in 1956, chapter 475; in 1970, chapter 32; in 1978, chapter 62; in 1980, chapter 649; in 1982, chapter 671; in 1984, chapter 675; in 1995, chapters 744<\/a> and 803<\/a>; in 1996, chapter 575<\/a>; in 1997, chapter 283<\/a>.<\/p>","references":[{"id":57586,"section_number":"2.2-4024","catch_line":"Hearing officers","order_by":null,"url":"\/2.2-4024\/"},{"id":71459,"section_number":"46.2-200","catch_line":"Department of Motor Vehicles","order_by":null,"url":"\/46.2-200\/"},{"id":70585,"section_number":"46.2-2000","catch_line":"Definitions","order_by":null,"url":"\/46.2-2000\/"},{"id":72597,"section_number":"46.2-2011.6","catch_line":"Vehicle fees","order_by":null,"url":"\/46.2-2011.6\/"},{"id":61323,"section_number":"46.2-2108.5","catch_line":"Registered for fuels tax; business, professional, and occupational license taxes","order_by":null,"url":"\/46.2-2108.5\/"},{"id":62672,"section_number":"46.2-2121","catch_line":"Vehicle fees","order_by":null,"url":"\/46.2-2121\/"},{"id":55667,"section_number":"46.2-613.1","catch_line":"Civil penalty for violation of license, registration, and tax requirements and vehicle size limitations","order_by":null,"url":"\/46.2-613.1\/"},{"id":56720,"section_number":"46.2-668","catch_line":"Vehicles validly registered in other states and used in conjunction with harvesting operations","order_by":null,"url":"\/46.2-668\/"},{"id":73189,"section_number":"46.2-703","catch_line":"Reciprocal agreement with other states; assessment and collection of fees on an apportionment or allocation basis; registration of vehicles and reporting of road tax; violations; vehicle seizures; penalties","order_by":null,"url":"\/46.2-703\/"},{"id":83747,"section_number":"58.1-2707","catch_line":"Refunds to motor carriers who give bond","order_by":null,"url":"\/58.1-2707\/"},{"id":77967,"section_number":"58.1-2711","catch_line":"Assistance of Department of Taxation","order_by":null,"url":"\/58.1-2711\/"}],"refers_to":false,"permalink":{"id":256325,"object_type":"law","relational_id":60957,"identifier":"58.1-2700","token":"58.1\/II\/27\/58.1-2700","url":"\/58.1-2700\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2700\/","token":"58.1\/II\/27\/58.1-2700","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2700","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Whenever used in this chapter, the term:\n\t\t“Carrier” means a person who operates or causes to be operated a commercial highway vehicle on any highway in the Commonwealth.\n\t\t“Department<\/span>” means the Department<\/span> of Motor Vehicles, acting through its officers and agents.\n\t\t“Identification marker<\/span>” means a decal issued by the Department<\/span> to show that a vehicle operated by a carrier is properly registered with the Department<\/span> for the payment of the road tax.\n\t\t“IFTA<\/span>” means the International Fuel Tax Agreement, as entered into by the Department<\/span>, and as amended by the International Fuel Tax Association, Inc.\n\t\t“Licensee<\/span>” means a carrier who holds an uncancelled IFTA<\/span> license issued by the Commonwealth.\n\t\t“Motor carrier<\/span>” means every person, firm or corporation who owns or operates or causes to be operated on any highway in this Commonwealth any qualified highway vehicle<\/span>.\n\t\t“Operations<\/span>” means the physical activities of all such vehicles, whether loaded or empty, whether for compensation or not for compensation, and whether owned by or leased to the motor carrier<\/span> who operates them or causes them to be operated.\n\t\t“Qualified highway vehicle<\/span>” means a highway vehicle used, designed, or maintained for transportation of persons or property that (i) has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms, (ii) has three or more axles regardless of weight, or (iii) is used in combination, when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight. “Qualified highway vehicle<\/span>” does not include recreational vehicles.\n\t\t“Tractor truck<\/span>” means every motor vehicle designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the load and weight of the vehicle attached thereto.\n\t\t“Truck” means every motor vehicle designed to transport property on its own structure independent of any other vehicle and having a registered gross weight in excess of 7,500 pounds.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-2700)\n\nWhenever used in this chapter, the term:\n\t\t“Carrier” means a person who operates or causes to be operated a\ncommercial highway vehicle on any highway in the Commonwealth.\n\t\t“Department” means the Department of Motor Vehicles, acting\nthrough its officers and agents.\n\t\t“Identification marker” means a decal issued by the Department to\nshow that a vehicle operated by a carrier is properly registered with the\nDepartment for the payment of the road tax.\n\t\t“IFTA” means the International Fuel Tax Agreement, as entered into\nby the Department, and as amended by the International Fuel Tax Association,\nInc.\n\t\t“Licensee” means a carrier who holds an uncancelled IFTA license\nissued by the Commonwealth.\n\t\t“Motor carrier” means every person, firm or corporation who owns\nor operates or causes to be operated on any highway in this Commonwealth any\nqualified highway vehicle.\n\t\t“Operations” means the physical activities of all such vehicles,\nwhether loaded or empty, whether for compensation or not for compensation, and\nwhether owned by or leased to the motor carrier who operates them or causes them\nto be operated.\n\t\t“Qualified highway vehicle” means a highway vehicle used,\ndesigned, or maintained for transportation of persons or property that (i) has\ntwo axles and a gross vehicle weight or registered gross vehicle weight\nexceeding 26,000 pounds or 11,797 kilograms, (ii) has three or more axles\nregardless of weight, or (iii) is used in combination, when the weight of such\ncombination exceeds 26,000 pounds or 11,797 kilograms gross vehicle or\nregistered gross vehicle weight. “Qualified highway vehicle” does\nnot include recreational vehicles.\n\t\t“Tractor truck” means every motor vehicle designed and used\nprimarily for drawing other vehicles and not so constructed as to carry a load\nother than a part of the load and weight of the vehicle attached thereto.\n\t\t“Truck” means every motor vehicle designed to transport property\non its own structure independent of any other vehicle and having a registered\ngross weight in excess of 7,500 pounds.\n\nHISTORY: Code 1950, \u00a7 58-627; 1954, c. 341; 1956, c. 475; 1970, c. 32; 1978, c.\n62; 1980, c. 649; 1982, c. 671; 1984, c. 675; 1995, cc. 744, 803; 1996, c. 575;\n1997, c. 283.","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}}