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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>61323</law_id><section_number>46.2-2108.5</section_number><catch_line>Registered for fuels tax; business, professional, and occupational license taxes</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="46.2">Motor Vehicles</unit><unit label="subtitle" level="2" order_by="1" identifier="V">Motor Carriers</unit><unit label="chapter" level="3" order_by="1" identifier="21">Regulation of Property Carriers</unit><unit label="article" level="4" order_by="1" identifier="1">Motor Carriers of Property -- Generally</unit></structure><text>
						<section><p><span class="dictionary">Permit</span> and <span class="dictionary">certificate of fitness</span> holders shall be licensed and registered in accordance with the road tax requirements of Chapter 27 (&#xA7;&#xA0;<a class="law" title="Definitions" href="/58.1-2700/">58.1-2700</a> et seq.) of Title 58.1 and licensed for payment of local business, professional, and occupational license taxes of Chapter 37 (&#xA7;&#xA0;<a class="law" title="License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes" href="/58.1-3700/">58.1-3700</a> et seq.) of Title 58.1 as required.</p></section></text><history>2001, c. 596; 2011, cc. 881, 889; 2017, cc. 790, 815.</history><metadata></metadata></law>
