Road Tax on Motor Carriers

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Chapter 27 of the Code of Virginia, titled “Road Tax on Motor Carriers.” It is part of Subtitle II “Taxes Administered by Other Agencies”, which is part of Title 58.1 “Taxation”. It contains 18 laws.

It’s comprised of the following 18 sections.

§ 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 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§ 58.1-2712	Repealed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