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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>61776</law_id><section_number>58.1-2700.2</section_number><catch_line>Motor carriers subject to terms of the International Fuel Tax Agreement; placement of identification markers</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>All <span class="dictionary">motor carriers</span> that operate one or more <span class="dictionary">qualified highway vehicles</span> on an interstate basis are subject to and shall abide by all terms and conditions of <span class="dictionary">IFTA</span> that are applicable to <span class="dictionary">motor carriers</span> or operators of <span class="dictionary">qualified highway vehicles</span>. All carriers licensed by the <span class="dictionary">Department</span> pursuant to this chapter or <span class="dictionary">IFTA</span> shall place any required <span class="dictionary">identification markers</span> issued by the <span class="dictionary">Department</span> on each vehicle in the <span class="dictionary">carrier</span>&#x2019;s fleet in the place prescribed by the <span class="dictionary">Department</span>.</p></section></text><history>1995, cc. 744, 803; 2012, cc. 22, 111.</history><metadata></metadata></law>
