{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2702.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2702.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2702.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2702.html"}],"law_id":73900,"edition_id":1,"section_id":73900,"structure_id":14597,"section_number":"58.1-2702","catch_line":"Exemptions and exceptions","history":"Code 1950, \u00a7\u00a7 58-627, 58-633; 1954, c. 341; 1956, c. 475; 1970, c. 32; 1976, c. 440; 1978, c. 62; 1980, c. 649; 1982, c. 671; 1984, c. 675; 1988, cc. 514, 725; 1993, c. 40; 1995, cc. 744, 803; 1996, c. 575; 1997, c. 283; 2000, cc. 729, 758.","full_text":"The provisions of this chapter shall not apply to a person, firm or corporation owning or operating:\n\n1\n\nRecreational vehicles, as defined in the provisions of the International Fuel Tax Agreement (IFTA);2\n\nThe first two Virginia-licensed trucks and tractor trucks, if used exclusively for farm use as defined in § 46.2-698 and if not licensed in any other state;3\n\nQualified highway vehicles of a licensed highway vehicle dealer when operated without compensation for purposes incident to a sale or for demonstration; or4\n\nAny highway vehicle owned and operated by the United States, the District of Columbia, the Commonwealth of Virginia or any municipality or any other political subdivision of the Commonwealth, or any other state.","order_by":null,"text":{"0":{"id":265753,"text":"The provisions of this chapter shall not apply to a person, firm or corporation owning or operating:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":265754,"text":"Recreational vehicles, as defined in the provisions of the International Fuel Tax Agreement (IFTA);","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":265755,"text":"The first two Virginia-licensed trucks and tractor trucks, if used exclusively for farm use as defined in § 46.2-698 and if not licensed in any other state;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":265756,"text":"Qualified highway vehicles of a licensed highway vehicle dealer when operated without compensation for purposes incident to a sale or for demonstration; or","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":265757,"text":"Any highway vehicle owned and operated by the United States, the District of Columbia, the Commonwealth of Virginia or any municipality or any other political subdivision of the Commonwealth, or any other state.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2702\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 14 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 1976, chapter 440; in 1978, chapter 62; in 1980, chapter 649; in 1982, chapter 671; in 1984, chapter 675; in 1988, chapters 514 and 725; in 1993, chapter 40; in 1995, chapters 744<\/a> and 803<\/a>; in 1996, chapter 575<\/a>; in 1997, chapter 283<\/a>; in 2000, chapters 729<\/a> and 758<\/a>.<\/p>","references":false,"refers_to":[{"id":61031,"section_number":"46.2-698","catch_line":"(Contingent effective date \u2014 see Acts 2019, cc. 837 and 846) Fees for farm vehicles","order_by":null,"url":"\/46.2-698\/"}],"permalink":{"id":256345,"object_type":"law","relational_id":73900,"identifier":"58.1-2702","token":"58.1\/II\/27\/58.1-2702","url":"\/58.1-2702\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2702\/","token":"58.1\/II\/27\/58.1-2702","dublin_core":{"Title":"Exemptions and exceptions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2702","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The provisions of this chapter shall not apply to a person, firm or corporation owning or operating:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Recreational vehicles, as defined in the provisions of the International Fuel Tax Agreement (IFTA<\/span>); <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The first two Virginia-licensed trucks and tractor trucks<\/span>, if used exclusively for farm use as defined in § 46.2-698<\/a> and if not licensed in any other state; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Qualified highway vehicles<\/span> of a licensed highway vehicle dealer when operated without compensation for purposes incident to a sale or for demonstration; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Any highway vehicle owned and operated by the United States, the District of Columbia, the Commonwealth of Virginia or any municipality or any other political subdivision of the Commonwealth, or any other state. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXEMPTIONS AND EXCEPTIONS (\u00a7 58.1-2702)\n\nThe provisions of this chapter shall not apply to a person, firm or corporation\nowning or operating:\n\n1. Recreational vehicles, as defined in the provisions of the International Fuel\nTax Agreement (IFTA);\n\n2. The first two Virginia-licensed trucks and tractor trucks, if used\nexclusively for farm use as defined in § 46.2-698 and if not licensed in\nany other state;\n\n3. Qualified highway vehicles of a licensed highway vehicle dealer when operated\nwithout compensation for purposes incident to a sale or for demonstration; or\n\n4. Any highway vehicle owned and operated by the United States, the District of\nColumbia, the Commonwealth of Virginia or any municipality or any other\npolitical subdivision of the Commonwealth, or any other state.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-627, 58-633; 1954, c. 341; 1956, c. 475; 1970, c.\n32; 1976, c. 440; 1978, c. 62; 1980, c. 649; 1982, c. 671; 1984, c. 675; 1988,\ncc. 514, 725; 1993, c. 40; 1995, cc. 744, 803; 1996, c. 575; 1997, c. 283; 2000,\ncc. 729, 758.","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}}