                                 CODE OF VIRGINIA

INTERNATIONAL FUEL TAX AGREEMENT (§ 58.1-2712.1)

The Department may, with the approval of the Governor, enter into IFTA for
interstate motor carriers and abide by the requirements set forth in IFTA. All
motor carriers that operate one or more qualified highway vehicles on an
interstate basis are subject to and shall abide by all terms and conditions of
IFTA that are applicable to motor carriers or operators of qualified highway
vehicles. All requirements of IFTA shall also apply to motor carriers operating
in intrastate commerce unless specific requirements are determined by the
Department to be not in the best interest of the motor carrier industry.

HISTORY: 1995, cc. 744, 803; 2012, cc. 22, 111.