                                 CODE OF VIRGINIA

(CONTINGENT EFFECTIVE DATE — SEE ACTS 2019, CC. 837 AND 846) AMOUNT OF TAX (§
58.1-2701)

A. Except as provided in subsection B, every motor carrier shall pay a road tax
per gallon equivalent to the cents per gallon credit for diesel fuel as
determined under subsection A of &#xA7; 58.1-2706 for the relevant period plus
an additional $0.035 per gallon calculated on the amount of motor fuel, diesel
fuel or liquefied gases (which would not exist as liquids at a temperature of 60
degrees Fahrenheit and a pressure of 14.7 pounds per square inch absolute), used
in its operations within the Commonwealth
			The tax imposed by this chapter shall be in addition to all other taxes of
whatever character imposed on a motor carrier by any other provision of law.

B. In lieu of the tax imposed in subsection A, motor carriers registering
qualified highway vehicles that are not registered under the International
Registration Plan shall pay a fee of $150 per year for each qualified highway
vehicle regardless of whether such vehicle will be included on the motor
carrier&#8217;s IFTA return. The fee is due and payable when the vehicle
registration fees are paid pursuant to the provisions of Article 7 (&#xA7;
46.2-685 et seq.) of Chapter 6 of Title 46.2.
			If a vehicle becomes a qualified highway vehicle before the end of its
registration period, the fee due at the time the vehicle becomes a qualified
highway vehicle shall be prorated monthly to the registration expiration month.
Fees paid under this subsection shall not be refunded unless a full refund of
the registration fee paid is authorized by law.

C. All taxes and fees paid under the provisions of this chapter shall be
credited to the Highway Maintenance and Operating Fund established pursuant to
&#xA7; 33.2-1530, a special fund within the Commonwealth Transportation Fund.

HISTORY: Code 1950, §§ 58-628, 58-631, 58-637; 1956, c. 475; 1960, c. 603;
1964, c. 255; 1972, cc. 490, 862; 1973, c. 331; 1978, c. 673; 1979, c. 709;
1980, c. 227; 1982, c. 671; 1984, c. 675; 1986, c. 553; 1986, Sp. Sess., c. 15;
1996, c. 575; 1997, c. 423; 2000, cc. 729, 758; 2002, c. 265; 2007, c. 896;
2011, cc. 881, 889; 2013, c. 766.