{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2706.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2706.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2706.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2706.html"}],"law_id":60035,"edition_id":1,"section_id":60035,"structure_id":14597,"section_number":"58.1-2706","catch_line":"Credit for payment of motor fuel, diesel fuel or liquefied gases tax","history":"Code 1950, \u00a7 58-629; 1952, c. 281; 1956, c. 475; 1960, c. 603; 1972, c. 490; 1980, c. 227; 1982, c. 671; 1984, c. 675; 1986, c. 553; 1986, Sp. Sess., c. 15; 1988, c. 381; 1990, c. 245; 1992, c. 309; 1995, cc. 744, 803; 1996, c. 575; 1999, c. 94; 2007, c. 896; 2013, c. 766.","full_text":"A\n\nEvery motor carrier subject to the road tax shall be entitled to a credit on such tax on every gallon of motor fuel, diesel fuel and liquefied gases purchased by such carrier within the Commonwealth for use in its operations either within or without the Commonwealth and upon which the motor fuel, diesel fuel or liquefied gases tax imposed by the laws of the Commonwealth has been paid by such carrier. Evidence of the payment of such tax in such form as may be required by, or is satisfactory to, the Department shall be furnished by each carrier claiming the credit herein allowed. The credit for diesel fuel shall be at a cents per gallon rate equivalent to the tax imposed under subsection B of § 58.1-2217 for the relevant period as converted by the Commissioner to a cents per gallon tax for purposes of this credit. The credit for all other motor fuels and liquefied gases shall be at a cents per gallon rate equivalent to the tax imposed under subsection A of § 58.1-2217 for the relevant period as converted by the Commissioner to a cents per gallon tax for purposes of this credit.B\n\nWhen the amount of the credit to which any motor carrier is entitled for any quarter exceeds the amount of the tax for which such carrier is liable for the same quarter, the excess may: (i) be allowed as a credit on the tax for which such carrier would be otherwise liable for any of the eight succeeding quarters or (ii) be refunded, upon application, duly verified and presented and supported by such evidence as may be satisfactory to the Department.C\n\nThe Department may allow a refund upon receipt of proper application and review. It shall be at the discretion of the Department to determine whether an audit is required.D\n\nThe refund may be allowed without a formal hearing if the amount of refund is agreed to by the applicant. Otherwise, a formal hearing on the application shall be held by the Department after notice of not less than 10 days to the applicant and the Attorney General.E\n\nWhenever any refund is ordered it shall be paid out of the Highway Maintenance and Operating Fund established pursuant to § 33.2-1530.F\n\nWhenever a person operating under lease to a motor carrier to perform transport services on behalf of the carrier purchases motor fuel, diesel fuel or liquefied gases relating to such services, such payments or purchases may, at the discretion of the Department, be considered payment or purchases by the carrier.","order_by":null,"text":{"0":{"id":219748,"text":"Every motor carrier subject to the road tax shall be entitled to a credit on such tax on every gallon of motor fuel, diesel fuel and liquefied gases purchased by such carrier within the Commonwealth for use in its operations either within or without the Commonwealth and upon which the motor fuel, diesel fuel or liquefied gases tax imposed by the laws of the Commonwealth has been paid by such carrier. Evidence of the payment of such tax in such form as may be required by, or is satisfactory to, the Department shall be furnished by each carrier claiming the credit herein allowed. The credit for diesel fuel shall be at a cents per gallon rate equivalent to the tax imposed under subsection B of § 58.1-2217 for the relevant period as converted by the Commissioner to a cents per gallon tax for purposes of this credit. The credit for all other motor fuels and liquefied gases shall be at a cents per gallon rate equivalent to the tax imposed under subsection A of § 58.1-2217 for the relevant period as converted by the Commissioner to a cents per gallon tax for purposes of this credit.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":219749,"text":"When the amount of the credit to which any motor carrier is entitled for any quarter exceeds the amount of the tax for which such carrier is liable for the same quarter, the excess may: (i) be allowed as a credit on the tax for which such carrier would be otherwise liable for any of the eight succeeding quarters or (ii) be refunded, upon application, duly verified and presented and supported by such evidence as may be satisfactory to the Department.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":219750,"text":"The Department may allow a refund upon receipt of proper application and review. It shall be at the discretion of the Department to determine whether an audit is required.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":219751,"text":"The refund may be allowed without a formal hearing if the amount of refund is agreed to by the applicant. Otherwise, a formal hearing on the application shall be held by the Department after notice of not less than 10 days to the applicant and the Attorney General.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":219752,"text":"Whenever any refund is ordered it shall be paid out of the Highway Maintenance and Operating Fund established pursuant to § 33.2-1530.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":219753,"text":"Whenever a person operating under lease to a motor carrier to perform transport services on behalf of the carrier purchases motor fuel, diesel fuel or liquefied gases relating to such services, such payments or purchases may, at the discretion of the Department, be considered payment or purchases by the carrier.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2706\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 16 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 1952, chapter 281; in 1956, chapter 475; in 1960, chapter 603; in 1972, chapter 490; in 1980, chapter 227; in 1982, chapter 671; in 1984, chapter 675; in 1986, chapter 553; in 1988, chapter 381; in 1990, chapter 245; in 1992, chapter 309; in 1995, chapters 744<\/a> and 803<\/a>; in 1996, chapter 575<\/a>; in 1999, chapter 94<\/a>; in 2007, chapter 896<\/a>; in 2013, chapter 766<\/a>.<\/p>","references":[{"id":66048,"section_number":"58.1-2701","catch_line":"(Contingent effective date \u2014 see Acts 2019, cc. 837 and 846) Amount of tax","order_by":null,"url":"\/58.1-2701\/"}],"refers_to":[{"id":66220,"section_number":"58.1-2217","catch_line":"Taxes levied; rate","order_by":null,"url":"\/58.1-2217\/"}],"permalink":{"id":256361,"object_type":"law","relational_id":60035,"identifier":"58.1-2706","token":"58.1\/II\/27\/58.1-2706","url":"\/58.1-2706\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2706\/","token":"58.1\/II\/27\/58.1-2706","dublin_core":{"Title":"Credit for payment of motor fuel, diesel fuel or liquefied gases tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2706","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every motor carrier<\/span> subject to the road tax shall be entitled to a credit on such tax on every gallon of motor fuel, diesel fuel and liquefied gases purchased by such carrier within the Commonwealth for use in its operations<\/span> either within or without the Commonwealth and upon which the motor fuel, diesel fuel or liquefied gases tax imposed by the laws<\/span> of the Commonwealth has been paid by such carrier. Evidence<\/span> of the payment of such tax in such form as may be required by, or is satisfactory to, the Department<\/span> shall be furnished by each carrier claiming the credit herein allowed. The credit for diesel fuel shall be at a cents per gallon rate equivalent to the tax imposed under subsection B of § 58.1-2217<\/a> for the relevant period as converted by the Commissioner to a cents per gallon tax for purposes of this credit. The credit for all other motor fuels and liquefied gases shall be at a cents per gallon rate equivalent to the tax imposed under subsection A of § 58.1-2217<\/a> for the relevant period as converted by the Commissioner to a cents per gallon tax for purposes of this credit. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> When the amount of the credit to which any motor carrier<\/span> is entitled for any quarter exceeds the amount of the tax for which such carrier is liable for the same quarter, the excess may: (i) be allowed as a credit on the tax for which such carrier would be otherwise liable for any of the eight succeeding quarters or (ii) be refunded, upon application, duly verified and presented and supported by such evidence<\/span> as may be satisfactory to the Department<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The Department<\/span> may allow a refund upon receipt of proper application and review. It shall be at the discretion of the Department<\/span> to determine whether an audit is required. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The refund may be allowed without a formal hearing<\/span> if the amount of refund is agreed to by the applicant. Otherwise, a formal hearing<\/span> on the application shall be held by the Department<\/span> after notice of not less than 10 days to the applicant and the Attorney General<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Whenever any refund is ordered it shall be paid out of the Highway Maintenance and Operating Fund established pursuant to § 33.2-1530<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Whenever a person operating under lease to a motor carrier<\/span> to perform transport services on behalf of the carrier purchases motor fuel, diesel fuel or liquefied gases relating to such services, such payments or purchases may, at the discretion of the Department<\/span>, be considered payment or purchases by the carrier. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCREDIT FOR PAYMENT OF MOTOR FUEL, DIESEL FUEL OR LIQUEFIED GASES TAX (\u00a7\n58.1-2706)\n\nA. Every motor carrier subject to the road tax shall be entitled to a credit on\nsuch tax on every gallon of motor fuel, diesel fuel and liquefied gases\npurchased by such carrier within the Commonwealth for use in its operations\neither within or without the Commonwealth and upon which the motor fuel, diesel\nfuel or liquefied gases tax imposed by the laws of the Commonwealth has been\npaid by such carrier. Evidence of the payment of such tax in such form as may be\nrequired by, or is satisfactory to, the Department shall be furnished by each\ncarrier claiming the credit herein allowed. The credit for diesel fuel shall be\nat a cents per gallon rate equivalent to the tax imposed under subsection B of\n§ 58.1-2217 for the relevant period as converted by the Commissioner to a\ncents per gallon tax for purposes of this credit. The credit for all other motor\nfuels and liquefied gases shall be at a cents per gallon rate equivalent to the\ntax imposed under subsection A of § 58.1-2217 for the relevant period as\nconverted by the Commissioner to a cents per gallon tax for purposes of this\ncredit.\n\nB. When the amount of the credit to which any motor carrier is entitled for any\nquarter exceeds the amount of the tax for which such carrier is liable for the\nsame quarter, the excess may: (i) be allowed as a credit on the tax for which\nsuch carrier would be otherwise liable for any of the eight succeeding quarters\nor (ii) be refunded, upon application, duly verified and presented and supported\nby such evidence as may be satisfactory to the Department.\n\nC. The Department may allow a refund upon receipt of proper application and\nreview. It shall be at the discretion of the Department to determine whether an\naudit is required.\n\nD. The refund may be allowed without a formal hearing if the amount of refund is\nagreed to by the applicant. Otherwise, a formal hearing on the application shall\nbe held by the Department after notice of not less than 10 days to the applicant\nand the Attorney General.\n\nE. Whenever any refund is ordered it shall be paid out of the Highway\nMaintenance and Operating Fund established pursuant to § 33.2-1530.\n\nF. Whenever a person operating under lease to a motor carrier to perform\ntransport services on behalf of the carrier purchases motor fuel, diesel fuel or\nliquefied gases relating to such services, such payments or purchases may, at\nthe discretion of the Department, be considered payment or purchases by the\ncarrier.\n\nHISTORY: Code 1950, \u00a7 58-629; 1952, c. 281; 1956, c. 475; 1960, c. 603; 1972,\nc. 490; 1980, c. 227; 1982, c. 671; 1984, c. 675; 1986, c. 553; 1986, Sp. Sess.,\nc. 15; 1988, c. 381; 1990, c. 245; 1992, c. 309; 1995, cc. 744, 803; 1996, c.\n575; 1999, c. 94; 2007, c. 896; 2013, c. 766.","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}}