{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2711.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2711.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2711.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2711.html"}],"law_id":77967,"edition_id":1,"section_id":77967,"structure_id":14597,"section_number":"58.1-2711","catch_line":"Assistance of Department of Taxation","history":"Code 1950, \u00a7 58-634.1; 1956, c. 475; 1984, c. 675; 1990, c. 245; 1995, cc. 744, 803; 1996, c. 575.","full_text":"At the request of the Department, the Department of Taxation shall furnish the Department the amount of deduction from income taken by any person conducting business as a motor carrier as defined in \u00a7 58.1-2700 on account of the purchase of motor fuel, diesel fuel or liquefied gases.","order_by":null,"text":{"0":{"id":279548,"text":"At the request of the Department, the Department of Taxation shall furnish the Department the amount of deduction from income taken by any person conducting business as a motor carrier as defined in \u00a7 58.1-2700 on account of the purchase of motor fuel, diesel fuel or liquefied gases.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2711\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 245; in 1995, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?951+ful+CHAP0744\">744<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?951+ful+CHAP0803\">803<\/a>; in 1996, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?961+ful+CHAP0575\">575<\/a>.<\/p>","references":false,"refers_to":[{"id":60957,"section_number":"58.1-2700","catch_line":"Definitions","order_by":null,"url":"\/58.1-2700\/"}],"permalink":{"id":256381,"object_type":"law","relational_id":77967,"identifier":"58.1-2711","token":"58.1\/II\/27\/58.1-2711","url":"\/58.1-2711\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2711\/","token":"58.1\/II\/27\/58.1-2711","dublin_core":{"Title":"Assistance of Department of Taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2711","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>At the request of the <span class=\"dictionary\">Department<\/span>, the <span class=\"dictionary\">Department<\/span> of Taxation shall furnish the <span class=\"dictionary\">Department<\/span> the amount of deduction from income taken by any person conducting business as a <span class=\"dictionary\">motor carrier<\/span> as defined in \u00a7&nbsp;<a class=\"law\" title=\"Definitions\" href=\"\/58.1-2700\/\">58.1-2700<\/a> on account of the purchase of motor fuel, diesel fuel or liquefied gases.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nASSISTANCE OF DEPARTMENT OF TAXATION (\u00a7 58.1-2711)\n\nAt the request of the Department, the Department of Taxation shall furnish the\nDepartment the amount of deduction from income taken by any person conducting\nbusiness as a motor carrier as defined in \u00a7 58.1-2700 on account of the\npurchase of motor fuel, diesel fuel or liquefied gases.\n\nHISTORY: Code 1950, \u00a7 58-634.1; 1956, c. 475; 1984, c. 675; 1990, c. 245; 1995,\ncc. 744, 803; 1996, c. 575.","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}}