Virginia Code 58.1-2700.1: Interstate motor carrier road tax
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.
Terms Used In Virginia Code 58.1-2700.1
- Carrier: means a person who operates or causes to be operated a commercial highway vehicle on any highway in the Commonwealth. See Virginia Code 58.1-2700
- Department: means the Department of Motor Vehicles, acting through its officers and agents. See Virginia Code 58.1-2700
- IFTA: means the International Fuel Tax Agreement, as entered into by the Department, and as amended by the International Fuel Tax Association, Inc. See Virginia Code 58.1-2700
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Motor carrier: means every person, firm or corporation who owns or operates or causes to be operated on any highway in this Commonwealth any qualified highway vehicle. See Virginia Code 58.1-2700
The Department shall issue to the motor carrier identification markers for each vehicle in the carrier’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’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’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.
1995, cc. 744, 803; 1996, c. 575; 2002, c. 265; 2012, cc. 22, 111.