                                 CODE OF VIRGINIA

RECIPROCAL AGREEMENT WITH OTHER STATES; ASSESSMENT AND COLLECTION OF FEES ON AN
APPORTIONMENT OR ALLOCATION BASIS; REGISTRATION OF VEHICLES AND REPORTING OF
ROAD TAX; VIOLATIONS; VEHICLE SEIZURES; PENALTIES (§ 46.2-703)

A. Notwithstanding any other provision of this title, the Governor may, on the
advice of the Department, enter into reciprocal agreements on behalf of the
Commonwealth with the appropriate authorities of any state of the United States
or a state or province of a country providing for the assessing and collecting
of license fees for motor vehicles, tractor trucks, trucks, trailers, and
semitrailers on an apportionment or allocation basis, as outlined in the
International Registration Plan developed by the International Registration
Plan, Inc.
			The Commissioner is authorized to audit the records of any owner, lessor, or
lessee to verify the accuracy of any information required by any jurisdiction to
determine the registration fees due. Based on this audit, the Commissioner may
assess any owner, lessor, or lessee for any license fees due this Commonwealth,
including interest and penalties as provided in this section. In addition to any
other penalties prescribed by law, the Commissioner or the Reciprocity Board may
deny the owner, lessor, or lessee the right to operate any motor vehicle on the
highways in the Commonwealth until the assessment has been paid.			Trip permit
registration may be issued for any vehicle or combination of vehicles that could
be lawfully operated in the jurisdiction if full registration or proportional
registration were obtained. The fee for this permit shall be $15 and the permit
shall be valid for 10 days.			Any person who operates or permits the operation
of any motor vehicle, trailer, or semitrailer over any highway in the
Commonwealth without first having paid to the Commissioner the fees prescribed
and payable under this section shall be guilty of a Class 2 misdemeanor. Failure
to display a license plate indicating that the vehicle is registered on an
apportionment or allocation basis or carry a trip permit, as outlined in the
International Registration Plan, shall constitute prima facie evidence the
apportioned or allocated fee has not been paid.			If the Commissioner ascertains
that any fees that he is authorized to assess any owner, lessor, or lessee for
any license year have not been assessed or have been assessed for less than the
law required for the year because of failure or refusal of any owner, lessor, or
lessee to make his records available for audit as provided herein, or if any
owner, lessor, or lessee misrepresents, falsifies, or conceals any of these
records, the Commissioner shall determine from any information obtainable the
lawful fees at the rate prescribed for that year, plus a penalty of five percent
and interest at the rate of six percent per year, which shall be computed on the
fees and penalty from the date the fees became due to the date of assessment,
and is authorized to make an assessment therefor against the owner, lessor, or
lessee. If the assessment is not paid within 30 days after its date, interest at
the rate of six percent per year shall accrue thereon from the date of such
assessment until the fees and penalty are paid. The notice of the assessment
shall be forthwith sent to the owner, lessor, or lessee by registered or
certified mail to the address of the owner, lessor, or lessee as it appears on
the records in the office of the Department. The notice, when sent in accordance
with these requirements, shall be sufficient regardless of whether it was
received.			If any owner, lessor, or lessee fails to pay the fees, penalty, and
interest, or any portion thereof, assessed pursuant to this section, in addition
to any other provision of law, the Attorney General or the Commissioner shall
bring an appropriate action before the Circuit Court of the City of Richmond for
the recovery of the fees, penalty, and interest, and judgment shall be rendered
for the amount found to be due together with costs. If it is found that the
failure to pay was willful on the part of the owner, lessor or lessee, judgment
shall be rendered for double the amount of the fees found to be due, plus costs.

B. Notwithstanding any other provision of this title or Chapter 27 (&#xA7;
58.1-2700 et seq.) of Title 58.1, the Governor, on the advice of the Department,
may enter into reciprocal agreements on behalf of the Commonwealth with the duly
authorized representatives of other jurisdictions providing for the road tax
registration of vehicles, establishing periodic road tax reporting and road tax
payment requirements from owners of such vehicles, and disbursement of funds
collected due to other jurisdictions based on mileage traveled and fuel used in
those jurisdictions as outlined in the International Fuels Tax Agreement.
			Notwithstanding any statute contrary to the provisions of any reciprocal
agreement entered into by the Governor or his duly authorized representative as
authorized by this title, the provisions of the reciprocal agreement shall
govern and apply to all matters relating to administration and enforcement of
the road tax. In the event the language of any reciprocal agreement entered into
by the Governor as authorized by this title is later amended so that it
conflicts with or is contrary to any statute, the Department shall consider the
amended language of the reciprocal agreement controlling and shall administer
and enforce the road tax in accordance with the amended language of the
reciprocal agreement.			An agreement may provide for determining the base state
for motor carriers, records requirements, audit procedures, exchange of
information, persons eligible for tax licensing, defining qualified motor
vehicles, determining if bonding is required, specifying reporting requirements
and periods, including defining uniform penalties and interest rates for late
reporting, determining methods for collecting and forwarding of motor fuel taxes
and penalties to another jurisdiction, and other provisions as will facilitate
the administration of the agreement.			The Governor may, as required by the
terms of the agreement, forward to officers of another member jurisdiction any
information in the Department&#8217;s possession relative to the use of motor
fuels by any motor carrier. The Department may disclose to officers of another
state the location of offices, motor vehicles, and other real and personal
property of motor carriers.			An agreement may provide for each state to audit
the records of motor carriers based in the state to determine if the road taxes
due each member jurisdiction are properly reported and paid. Each member
jurisdiction shall forward the findings of the audits performed on motor
carriers based in the member jurisdiction to each jurisdiction in which the
carrier has taxable use of motor fuels. For motor carriers not based in the
Commonwealth and which have taxable use of motor fuel in the Commonwealth, the
Department may serve the audit findings received from another jurisdiction, in
the form of an assessment, on the carrier as though an audit had been conducted
by the Department.			Any agreement entered into pursuant to this chapter does
not preclude the Department from auditing the records of any motor carrier
covered by the provisions of this chapter.			The Department shall not enter into
any agreement that would affect the motor fuel road tax rate.			The Department
may adopt and promulgate such rules, regulations, and procedures as may be
necessary to effectuate and administer this title. Nothing in this title shall
be construed to affect the tax rate provisions found in Chapter 27 (&#xA7;
58.1-2700 et seq.) of Title 58.1.

C. Notwithstanding any other provision in this title or Title 56, the Governor,
on the advice of the Department, may participate in the single state
registration system as authorized under 49 U.S.C. &#xA7; 14504 and 49 C.F.R.
Part 367, and the Unified Carrier Registration System authorized under 49 U.S.C.
&#xA7; 14504a, enacted pursuant to the Unified Carrier Registration Act of 2005,
and the federal regulations promulgated thereunder.

D. Notwithstanding any other provision of this title or Title 58.1, the
following violations of laws shall be punished as follows:

   1. Any person who operates or causes to be operated on any highway in the
   Commonwealth any motor vehicle that is not in compliance with the Unified
   Carrier Registration System authorized under 49 U.S.C. &#xA7; 14504a, enacted
   pursuant to the Unified Carrier Registration Act of 2005, and the federal
   regulations promulgated thereunder shall be guilty of a Class 4 misdemeanor.

   2. Any person who operates or causes to be operated on any highway in the
   Commonwealth any motor vehicle that is not in compliance with Chapter 27
   (&#xA7; 58.1-2700 et seq.) of Title 58.1 or the terms and provisions of the
   International Fuel Tax Agreement, as amended by the International Fuel Tax
   Association, Inc., shall be guilty of a Class 4 misdemeanor.

   3. Any person who knowingly displays or uses on any vehicle operated by him
   any registration, license, identification marker or other identification or
   credential authorized to be issued pursuant to this title, Chapter 27 (&#xA7;
   58.1-2700 et seq.) of Title 58.1, or the reciprocal agreements entered into
   pursuant to this chapter that has not been issued to the owner or operator
   thereof for such vehicle and any person who knowingly assists him to do so
   shall be guilty of a Class 3 misdemeanor.

E. An officer charging a violation under subsection D shall serve a citation on
the operator of the vehicle in violation. Such citation shall be directed to the
owner, operator or other person responsible for the violation as determined by
the officer. Service of the citation on the vehicle operator shall constitute
service of process upon the owner, operator, or other person charged with the
violation under this article, and shall have the same legal force as if served
within the Commonwealth personally upon the owner, operator, or other person
charged with the violation, whether such owner, operator, or other person
charged is a resident or nonresident.

F. Any police officer or size and weight compliance agent of the Commonwealth
authorized to serve process may hold a motor vehicle owned or operated by a
person against whom an order or penalty has been entered pursuant to this
section, &#xA7;&#xA7; 46.2-613.3 and 46.2-1133, the International Registration
Plan, the International Fuel Tax Agreement, or the Unified Carrier Registration
System authorized under 49 U.S.C. &#xA7; 14504a, enacted pursuant to the Unified
Carrier Registration Act of 2005, and the federal regulations promulgated
thereunder, but only for such time as is reasonably necessary to promptly
petition for a writ of fieri facias. The Commonwealth shall not be required to
post bond in order to hold and levy upon any vehicle held pursuant to this
section. Upon notification of the order, judgment, or penalty entered against
the offending person and notice to such person of the failure to satisfy the
order, judgment or penalty, any investigator, special agent, officer, or size
and weight compliance agent of the Commonwealth shall thereafter deny the
offending person the right to operate a motor vehicle or vehicles on the
highways of the Commonwealth until the order, judgment, or penalty has been
satisfied and a reinstatement fee of $50 has been paid to the Department.
Reinstatement fees collected under the provisions of this section shall be paid
by the Commissioner into the state treasury and shall be set aside as a special
fund to be used to meet the expenses of the Department.

HISTORY: 1974, c. 326, § 46.1-157.1; 1978, c. 294; 1989, c. 727; 1995, cc. 744,
803; 2002, c. 239; 2004, c. 376; 2006, c. 208; 2009, c. 563; 2011, cc. 62, 73;
2012, cc. 22, 111.