Every motor carrier subject to the tax imposed by this chapter or filing under the terms of the International Fuel Tax Agreement shall, on or before the last day of April, July, October and January of every year, make to the Department or proper agency pursuant to the International Fuel Tax Agreement such reports of its operations during the quarter ending the last day of the preceding month as the Department may require and such other reports from time to time as the Department may deem necessary.

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Terms Used In Virginia Code 58.1-2705

  • 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
  • Month: means a calendar month and "year" means a calendar year. See Virginia Code 1-223
  • Operations: means the physical activities of all such vehicles, whether loaded or empty, whether for compensation or not for compensation, and whether owned by or leased to the motor carrier who operates them or causes them to be operated. See Virginia Code 58.1-2700

Code 1950, § 58-633; 1976, c. 440; 1984, c. 675; 1995, cc. 744, 803.