Chapter 27. Road Tax on Motor CarriersRead Chapter
- § 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 expiration date — see Acts 2019, cc. 837 and 846) Amount of tax
- § 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- Repealed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
