{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2704.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2704.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2704.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2704.html"}],"law_id":65061,"edition_id":1,"section_id":65061,"structure_id":14597,"section_number":"58.1-2704","catch_line":"How amount of fuel used in the Commonwealth ascertained","history":"Code 1950, \u00a7 58-632; 1956, c. 475; 1984, c. 675; 1990, c. 216; 1992, c. 309.","full_text":"On and after October 1, 1992, the amount of gasoline or other motor fuel used in the operations of any motor carrier in the Commonwealth shall be determined by dividing the total number of miles traveled within the Commonwealth by such carrier&#8217;s vehicles during a calendar quarter by a consumption factor, such factor being comprised of the total number of miles traveled by all vehicles of the motor carrier during the quarter divided by the total amount of gasoline or other motor fuel used in its entire operations during such quarter.","order_by":null,"text":{"0":{"id":236819,"text":"On and after October 1, 1992, the amount of gasoline or other motor fuel used in the operations of any motor carrier in the Commonwealth shall be determined by dividing the total number of miles traveled within the Commonwealth by such carrier&#8217;s vehicles during a calendar quarter by a consumption factor, such factor being comprised of the total number of miles traveled by all vehicles of the motor carrier during the quarter divided by the total amount of gasoline or other motor fuel used in its entire operations during such quarter.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2704\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1956, chapter 475; in 1984, chapter 675; in 1990, chapter 216; in 1992, chapter 309.<\/p>","references":false,"refers_to":false,"permalink":{"id":256353,"object_type":"law","relational_id":65061,"identifier":"58.1-2704","token":"58.1\/II\/27\/58.1-2704","url":"\/58.1-2704\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2704\/","token":"58.1\/II\/27\/58.1-2704","dublin_core":{"Title":"How amount of fuel used in the Commonwealth ascertained","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2704","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>On and after October 1, 1992, the amount of gasoline or other motor fuel used in the <span class=\"dictionary\">operations<\/span> of any <span class=\"dictionary\">motor carrier<\/span> in the Commonwealth shall be determined by dividing the total number of miles traveled within the Commonwealth by such carrier&#8217;s vehicles during a calendar quarter by a consumption factor, such factor being comprised of the total number of miles traveled by all vehicles of the <span class=\"dictionary\">motor carrier<\/span> during the quarter divided by the total amount of gasoline or other motor fuel used in its entire <span class=\"dictionary\">operations<\/span> during such quarter.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nHOW AMOUNT OF FUEL USED IN THE COMMONWEALTH ASCERTAINED (\u00a7 58.1-2704)\n\nOn and after October 1, 1992, the amount of gasoline or other motor fuel used in\nthe operations of any motor carrier in the Commonwealth shall be determined by\ndividing the total number of miles traveled within the Commonwealth by such\ncarrier&#8217;s vehicles during a calendar quarter by a consumption factor, such\nfactor being comprised of the total number of miles traveled by all vehicles of\nthe motor carrier during the quarter divided by the total amount of gasoline or\nother motor fuel used in its entire operations during such quarter.\n\nHISTORY: Code 1950, \u00a7 58-632; 1956, c. 475; 1984, c. 675; 1990, c. 216; 1992,\nc. 309.","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}}