{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2707.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2707.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2707.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2707.html"}],"law_id":83747,"edition_id":1,"section_id":83747,"structure_id":14597,"section_number":"58.1-2707","catch_line":"Refunds to motor carriers who give bond","history":"Code 1950, \u00a7 58-629.1; 1952, c. 281; 1962, c. 586; 1984, c. 675; 1986, c. 339; 1992, c. 309; 1993, c. 101; 1995, cc. 744, 803.","full_text":"A motor carrier not operating as an IFTA licensee may be required to give a surety company bond in the amount of not less than $2,000, as shall appear sufficient in the discretion of the Department, payable to the Commonwealth and conditioned that the carrier will pay all taxes due and to become due under this chapter from the date of the bond to the date when either the carrier or the bonding company notifies the Department that the bond has been canceled. The surety shall be a corporation authorized to write surety bonds in Virginia. So long as the bond remains in force the Department may order refunds to the motor carrier in the amounts appearing to be due on applications duly filed by the carrier under this chapter (\u00a7 58.1-2700 et seq.) without first auditing the records of the carrier. The surety shall be liable for all omitted taxes assessed pursuant to \u00a7 58.1-2025 against the carrier, including the penalties and interest provided in such section, even though the assessment is made after cancellation of the bond, but only for taxes due and payable while the bond was in force and penalties and interest on the taxes.","order_by":null,"text":{"0":{"id":300229,"text":"A motor carrier not operating as an IFTA licensee may be required to give a surety company bond in the amount of not less than $2,000, as shall appear sufficient in the discretion of the Department, payable to the Commonwealth and conditioned that the carrier will pay all taxes due and to become due under this chapter from the date of the bond to the date when either the carrier or the bonding company notifies the Department that the bond has been canceled. The surety shall be a corporation authorized to write surety bonds in Virginia. So long as the bond remains in force the Department may order refunds to the motor carrier in the amounts appearing to be due on applications duly filed by the carrier under this chapter (\u00a7 58.1-2700 et seq.) without first auditing the records of the carrier. The surety shall be liable for all omitted taxes assessed pursuant to \u00a7 58.1-2025 against the carrier, including the penalties and interest provided in such section, even though the assessment is made after cancellation of the bond, but only for taxes due and payable while the bond was in force and penalties and interest on the taxes.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2707\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 7 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 1962, chapter 586; in 1984, chapter 675; in 1986, chapter 339; in 1992, chapter 309; in 1993, chapter 101; in 1995, chapters 744<\/a> and 803<\/a>.<\/p>","references":false,"refers_to":[{"id":54033,"section_number":"58.1-2025","catch_line":"Omitted taxes","order_by":null,"url":"\/58.1-2025\/"},{"id":60957,"section_number":"58.1-2700","catch_line":"Definitions","order_by":null,"url":"\/58.1-2700\/"}],"permalink":{"id":256365,"object_type":"law","relational_id":83747,"identifier":"58.1-2707","token":"58.1\/II\/27\/58.1-2707","url":"\/58.1-2707\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2707\/","token":"58.1\/II\/27\/58.1-2707","dublin_core":{"Title":"Refunds to motor carriers who give bond","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2707","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A motor carrier<\/span> not operating as an IFTA<\/span> licensee<\/span> may be required to give a surety<\/span> company bond<\/span> in the amount of not less than $2,000, as shall appear sufficient in the discretion of the Department<\/span>, payable to the Commonwealth and conditioned that the carrier will pay all taxes due and to become due under this chapter from the date of the bond<\/span> to the date when either the carrier or the bonding company notifies the Department<\/span> that the bond<\/span> has been canceled. The surety<\/span> shall be a corporation authorized to write surety<\/span> bonds<\/span> in Virginia. So long as the bond<\/span> remains in force the Department<\/span> may order<\/span> refunds to the motor carrier<\/span> in the amounts appearing to be due on applications duly filed by the carrier under this chapter (\u00a7 58.1-2700<\/a> et seq.) without first auditing the records of the carrier. The surety<\/span> shall be liable for all omitted taxes assessed pursuant to \u00a7 58.1-2025<\/a> against the carrier, including the penalties and interest provided in such section, even though the assessment is made after cancellation of the bond<\/span>, but only for taxes due and payable while the bond<\/span> was in force and penalties and interest on the taxes.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREFUNDS TO MOTOR CARRIERS WHO GIVE BOND (\u00a7 58.1-2707)\n\nA motor carrier not operating as an IFTA licensee may be required to give a\nsurety company bond in the amount of not less than $2,000, as shall appear\nsufficient in the discretion of the Department, payable to the Commonwealth and\nconditioned that the carrier will pay all taxes due and to become due under this\nchapter from the date of the bond to the date when either the carrier or the\nbonding company notifies the Department that the bond has been canceled. The\nsurety shall be a corporation authorized to write surety bonds in Virginia. So\nlong as the bond remains in force the Department may order refunds to the motor\ncarrier in the amounts appearing to be due on applications duly filed by the\ncarrier under this chapter (\u00a7 58.1-2700 et seq.) without first auditing the\nrecords of the carrier. The surety shall be liable for all omitted taxes\nassessed pursuant to \u00a7 58.1-2025 against the carrier, including the penalties\nand interest provided in such section, even though the assessment is made after\ncancellation of the bond, but only for taxes due and payable while the bond was\nin force and penalties and interest on the taxes.\n\nHISTORY: Code 1950, \u00a7 58-629.1; 1952, c. 281; 1962, c. 586; 1984, c. 675; 1986,\nc. 339; 1992, c. 309; 1993, c. 101; 1995, cc. 744, 803.","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}}