Chapter 27 Road Tax on Motor Carriers

This chapter is comprised of the following sections:
  • §58.1-2700 Definitions
  • §58.1-2700.1 Interstate motor carrier road tax
  • §58.1-2700.2 Motor carriers subject to terms of the International Fuel Tax Agreement; placement of identification markers
  • §58.1-2700.3 Waiver in emergency situations
  • §58.1-2701 (Contingent effective date — see Acts 2019, cc. 837 and 846) Amount of tax
  • §58.1-2702 Exemptions and exceptions
  • §58.1-2703 Payment of tax
  • §58.1-2704 How amount of fuel used in the Commonwealth ascertained
  • §58.1-2705 Reports of carriers
  • §58.1-2706 Credit for payment of motor fuel, diesel fuel or liquefied gases tax
  • §58.1-2707 Refunds to motor carriers who give bond
  • §58.1-2708 Inspection of books and records
  • §58.1-2709 Penalties
  • §58.1-2710 Penalty for false statements
  • §58.1-2711 Assistance of Department of Taxation
  • §58.1-2712 Repealed
  • §58.1-2712.1 International Fuel Tax Agreement
  • §58.1-2712.2 Exchange of information; penalties