                                 CODE OF VIRGINIA

RECIPROCAL AGREEMENT WITH OTHER STATES; ASSESSMENT AND COLLECTION OF FEES ON AN
APPORTIONMENT OR ALLOCATION BASIS; REGISTRATION OF VEHICLES AND REPORTING OF
ROAD TAX; VIOLATIONS; VEHICLE SEIZURES; PENALTIES (§ 46.2-703)

A. Notwithstanding any other provision of this title, the Governor may, on the
advice of the Department, enter into reciprocal agreements on behalf of the
Commonwealth with the appropriate authorities of any state of the United States
or a state or province of a country providing for the assessing and collecting
of license fees for motor vehicles, tractor trucks, trucks, trailers, and
semitrailers on an apportionment or allocation basis, as outlined in the
International Registration Plan developed by the International Registration
Plan, Inc.
			The Commissioner is authorized to audit the records of any owner, lessor, or
lessee to verify the accuracy of any information required by any jurisdiction to
determine the registration fees due. Based on this audit, the Commissioner may
assess any owner, lessor, or lessee for any license fees due this Commonwealth,
including interest and penalties as provided in this section. In addition to any
other penalties prescribed by law, the Commissioner or the Reciprocity Board may
deny the owner, lessor, or lessee the right to operate any motor vehicle on the
highways in the Commonwealth until the assessment has been paid.
			Trip permit registration may be issued for any vehicle or combination of
vehicles that could be lawfully operated in the jurisdiction if full
registration or proportional registration were obtained. The fee for this permit
shall be $15 and the permit shall be valid for 10 days.
			Any person who operates or permits the operation of any motor vehicle,
trailer, or semitrailer over any highway in the Commonwealth without first
having paid to the Commissioner the fees prescribed and payable under this
section shall be guilty of a Class 2 misdemeanor. Failure to display a license
plate indicating that the vehicle is registered on an apportionment or
allocation basis or carry a trip permit, as outlined in the International
Registration Plan, shall constitute prima facie evidence the apportioned or
allocated fee has not been paid.
			If the Commissioner ascertains that any fees that he is authorized to assess
any owner, lessor, or lessee for any license year have not been assessed or have
been assessed for less than the law required for the year because of failure or
refusal of any owner, lessor, or lessee to make his records available for audit
as provided herein, or if any owner, lessor, or lessee misrepresents, falsifies,
or conceals any of these records, the Commissioner shall determine from any
information obtainable the lawful fees at the rate prescribed for that year,
plus a penalty of five percent and interest at the rate of six percent per year,
which shall be computed on the fees and penalty from the date the fees became
due to the date of assessment, and is authorized to make an assessment therefor
against the owner, lessor, or lessee. If the assessment is not paid within 30
days after its date, interest at the rate of six percent per year shall accrue
thereon from the date of such assessment until the fees and penalty are paid.
The notice of the assessment shall be forthwith sent to the owner, lessor, or
lessee by registered or certified mail to the address of the owner, lessor, or
lessee as it appears on the records in the office of the Department. The notice,
when sent in accordance with these requirements, shall be sufficient regardless
of whether it was received.
			If any owner, lessor, or lessee fails to pay the fees, penalty, and interest,
or any portion thereof, assessed pursuant to this section, in addition to any
other provision of law, the Attorney General or the Commissioner shall bring an
appropriate action before the Circuit Court of the City of Richmond for the
recovery of the fees, penalty, and interest, and judgment shall be rendered for
the amount found to be due together with costs. If it is found that the failure
to pay was willful on the part of the owner, lessor or lessee, judgment shall be
rendered for double the amount of the fees found to be due, plus costs.

B. Notwithstanding any other provision of this title or Chapter 27 (&#xA7;
58.1-2700 et seq.) of Title 58.1, the Governor, on the advice of the Department,
may enter into reciprocal agreements on behalf of the Commonwealth with the duly
authorized representatives of other jurisdictions providing for the road tax
registration of vehicles, establishing periodic road tax reporting and road tax
payment requirements from owners of such vehicles, and disbursement of funds
collected due to other jurisdictions based on mileage traveled and fuel used in
those jurisdictions as outlined in the International Fuels Tax Agreement.
			Notwithstanding any statute contrary to the provisions of any reciprocal
agreement entered into by the Governor or his duly authorized representative as
authorized by this title, the provisions of the reciprocal agreement shall
govern and apply to all matters relating to administration and enforcement of
the road tax. In the event the language of any reciprocal agreement entered into
by the Governor as authorized by this title is later amended so that it
conflicts with or is contrary to any statute, the Department shall consider the
amended language of the reciprocal agreement controlling and shall administer
and enforce the road tax in accordance with the amended language of the
reciprocal agreement.
			An agreement may provide for determining the base state for motor carriers,
records requirements, audit procedures, exchange of information, persons
eligible for tax licensing, defining qualified motor vehicles, determining if
bonding is required, specifying reporting requirements and periods, including
defining uniform penalties and interest rates for late reporting, determining
methods for collecting and forwarding of motor fuel taxes and penalties to
another jurisdiction, and other provisions as will facilitate the administration
of the agreement.
			The Governor may, as required by the terms of the agreement, forward to
officers of another member jurisdiction any information in the
Department&#8217;s possession relative to the use of motor fuels by any motor
carrier. The Department may disclose to officers of another state the location
of offices, motor vehicles, and other real and personal property of motor
carriers.
			An agreement may provide for each state to audit the records of motor
carriers based in the state to determine if the road taxes due each member
jurisdiction are properly reported and paid. Each member jurisdiction shall
forward the findings of the audits performed on motor carriers based in the
member jurisdiction to each jurisdiction in which the carrier has taxable use of
motor fuels. For motor carriers not based in the Commonwealth and which have
taxable use of motor fuel in the Commonwealth, the Department may serve the
audit findings received from another jurisdiction, in the form of an assessment,
on the carrier as though an audit had been conducted by the Department.
			Any agreement entered into pursuant to this chapter does not preclude the
Department from auditing the records of any motor carrier covered by the
provisions of this chapter.
			The Department shall not enter into any agreement that would affect the motor
fuel road tax rate.
			The Department may adopt and promulgate such rules, regulations, and
procedures as may be necessary to effectuate and administer this title. Nothing
in this title shall be construed to affect the tax rate provisions found in
Chapter 27 (&#xA7; 58.1-2700 et seq.) of Title 58.1.

C. Notwithstanding any other provision in this title or Title 56, the Governor,
on the advice of the Department, may participate in the single state
registration system as authorized under 49 U.S.C. &#xA7; 14504 and 49 C.F.R.
Part 367, and the Unified Carrier Registration System authorized under 49 U.S.C.
&#xA7; 14504a, enacted pursuant to the Unified Carrier Registration Act of 2005,
and the federal regulations promulgated thereunder.

D. Notwithstanding any other provision of this title or Title 58.1, the
following violations of laws shall be punished as follows:

   1. Any person who operates or causes to be operated on any highway in the
   Commonwealth any motor vehicle that is not in compliance with the Unified
   Carrier Registration System authorized under 49 U.S.C. &#xA7; 14504a, enacted
   pursuant to the Unified Carrier Registration Act of 2005, and the federal
   regulations promulgated thereunder shall be guilty of a Class 4 misdemeanor.

   2. Any person who operates or causes to be operated on any highway in the
   Commonwealth any motor vehicle that is not in compliance with Chapter 27
   (&#xA7; 58.1-2700 et seq.) of Title 58.1 or the terms and provisions of the
   International Fuel Tax Agreement, as amended by the International Fuel Tax
   Association, Inc., shall be guilty of a Class 4 misdemeanor.

   3. Any person who knowingly displays or uses on any vehicle operated by him
   any registration, license, identification marker or other identification or
   credential authorized to be issued pursuant to this title, Chapter 27 (&#xA7;
   58.1-2700 et seq.) of Title 58.1, or the reciprocal agreements entered into
   pursuant to this chapter that has not been issued to the owner or operator
   thereof for such vehicle and any person who knowingly assists him to do so
   shall be guilty of a Class 3 misdemeanor.

E. An officer charging a violation under subsection D shall serve a citation on
the operator of the vehicle in violation. Such citation shall be directed to the
owner, operator or other person responsible for the violation as determined by
the officer. Service of the citation on the vehicle operator shall constitute
service of process upon the owner, operator, or other person charged with the
violation under this article, and shall have the same legal force as if served
within the Commonwealth personally upon the owner, operator, or other person
charged with the violation, whether such owner, operator, or other person
charged is a resident or nonresident.

F. Any police officer or size and weight compliance agent of the Commonwealth
authorized to serve process may hold a motor vehicle owned or operated by a
person against whom an order or penalty has been entered pursuant to this
section, &#xA7;&#xA7; 46.2-613.3 and 46.2-1133, the International Registration
Plan, the International Fuel Tax Agreement, or the Unified Carrier Registration
System authorized under 49 U.S.C. &#xA7; 14504a, enacted pursuant to the Unified
Carrier Registration Act of 2005, and the federal regulations promulgated
thereunder, but only for such time as is reasonably necessary to promptly
petition for a writ of fieri facias. The Commonwealth shall not be required to
post bond in order to hold and levy upon any vehicle held pursuant to this
section. Upon notification of the order, judgment, or penalty entered against
the offending person and notice to such person of the failure to satisfy the
order, judgment or penalty, any investigator, special agent, officer, or size
and weight compliance agent of the Commonwealth shall thereafter deny the
offending person the right to operate a motor vehicle or vehicles on the
highways of the Commonwealth until the order, judgment, or penalty has been
satisfied and a reinstatement fee of $50 has been paid to the Department.
Reinstatement fees collected under the provisions of this section shall be paid
by the Commissioner into the state treasury and shall be set aside as a special
fund to be used to meet the expenses of the Department.

HISTORY: 1974, c. 326, § 46.1-157.1; 1978, c. 294; 1989, c. 727; 1995, cc. 744,
803; 2002, c. 239; 2004, c. 376; 2006, c. 208; 2009, c. 563; 2011, cc. 62, 73;
2012, cc. 22, 111.