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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>64643</law_id><section_number>58.1-2700.1</section_number><catch_line>Interstate motor carrier road tax</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="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="II">Taxes Administered by Other Agencies</unit><unit label="chapter" level="3" order_by="1" identifier="27">Road Tax on Motor Carriers</unit></structure><text>
						<section><p>In accordance with the provisions of <span class="dictionary">IFTA</span>, as amended, all <span class="dictionary">motor carriers</span> that operate or cause to be operated one or more <span class="dictionary">qualified highway vehicles</span> in the Commonwealth and at least one other <span class="dictionary">jurisdiction</span> participating in <span class="dictionary">IFTA</span> shall apply to the <span class="dictionary">Department</span> for an <span class="dictionary">IFTA</span> license and <span class="dictionary">identification markers</span>. The <span class="dictionary">Department</span> shall <span class="dictionary">issue</span> a license and vehicle <span class="dictionary">identification markers</span> to each carrier that operates <span class="dictionary">qualified highway vehicles</span> in the Commonwealth and at least one other <span class="dictionary">jurisdiction</span> participating in <span class="dictionary">IFTA</span> so as to report its road tax liabilities. The <span class="dictionary">Department</span> may <span class="dictionary">issue</span> vehicle <span class="dictionary">identification markers</span> to carriers that operate <span class="dictionary">qualified highway vehicles</span> in the Commonwealth and at least one other <span class="dictionary">jurisdiction</span> not participating in <span class="dictionary">IFTA</span>. Each application shall contain the name and address of the carrier, and such other information as may be required by the <span class="dictionary">Department</span>.
		The <span class="dictionary">Department</span> shall <span class="dictionary">issue</span> to the <span class="dictionary">motor carrier</span> <span class="dictionary">identification markers</span> for each vehicle in the carrier&#x2019;s fleet that will be operated within the Commonwealth.
		The <span class="dictionary">identification markers</span> issued to the vehicles of the <span class="dictionary">IFTA</span>-licensed carriers shall expire on December 31 of each year. All other <span class="dictionary">identification markers</span> issued to carriers shall expire on June 30 of each year. The <span class="dictionary">identification markers</span> may be renewed prior to expiration provided (i) the carrier&#x2019;s <span class="dictionary">privilege</span> to operate vehicles in the Commonwealth has not been revoked or canceled, (ii) all required tax reports have been filed, and (iii) all road taxes, penalties, and interest due have been paid.
		The cost of the <span class="dictionary">identification markers</span> issued to each vehicle in the carrier&#x2019;s fleet shall be $10 per vehicle.
		The <span class="dictionary">Department</span> may, by letter, telegram, or other electronic means, authorize a vehicle to be operated without <span class="dictionary">identification markers</span> for not more than 10 days. Before sending such authorization, the <span class="dictionary">Department</span> shall collect from the carrier a fee of $20 for each vehicle so operated.</p></section></text><history>1995, cc. 744, 803; 1996, c. 575; 2002, c. 265; 2012, cc. 22, 111.</history><metadata></metadata></law>
