                                 CODE OF VIRGINIA

INTERSTATE MOTOR CARRIER ROAD TAX (§ 58.1-2700.1)

In accordance with the provisions of IFTA, as amended, all motor carriers that
operate or cause to be operated one or more qualified highway vehicles in the
Commonwealth and at least one other jurisdiction participating in IFTA shall
apply to the Department for an IFTA license and identification markers. The
Department shall issue a license and vehicle identification markers to each
carrier that operates qualified highway vehicles in the Commonwealth and at
least one other jurisdiction participating in IFTA so as to report its road tax
liabilities. The Department may issue vehicle identification markers to carriers
that operate qualified highway vehicles in the Commonwealth and at least one
other jurisdiction not participating in IFTA. Each application shall contain the
name and address of the carrier, and such other information as may be required
by the Department.
		The Department shall issue to the motor carrier identification markers for
each vehicle in the carrier&#8217;s fleet that will be operated within the
Commonwealth.
		The identification markers issued to the vehicles of the IFTA-licensed
carriers shall expire on December 31 of each year. All other identification
markers issued to carriers shall expire on June 30 of each year. The
identification markers may be renewed prior to expiration provided (i) the
carrier&#8217;s privilege to operate vehicles in the Commonwealth has not been
revoked or canceled, (ii) all required tax reports have been filed, and (iii)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 identification markers issued to each vehicle in the
carrier&#8217;s fleet shall be $10 per vehicle.
		The Department may, by letter, telegram, or other electronic means, authorize
a vehicle to be operated without identification markers for not more than 10
days. Before sending such authorization, the Department shall collect from the
carrier a fee of $20 for each vehicle so operated.

HISTORY: 1995, cc. 744, 803; 1996, c. 575; 2002, c. 265; 2012, cc. 22, 111.