58.1-2700.1 - Interstate motor carrier road tax. - Virginia Statutes

§ 58.1-2700.1. Interstate motor carrier road tax.

In accordance with the provisions of IFTA, as amended, the Department shallissue a license and vehicle identification markers to each carrier thatoperates qualified highway vehicles in the Commonwealth and at least oneother jurisdiction participating in IFTA so as to report its road taxliabilities. The Department may issue vehicle identification markers tocarriers that operate qualified highway vehicles in the Commonwealth and atleast one other jurisdiction not participating in IFTA. Each applicationshall contain the name and address of the carrier, and such other informationas may be required by the Department.

The Department shall issue to the motor carrier identification markers foreach vehicle in the carrier's fleet that will be operated within theCommonwealth.

The identification markers issued to the vehicles of the IFTA-licensedcarriers shall expire on December 31 of each year. All other identificationmarkers issued to carriers shall expire on June 30 of each year. Theidentification markers may be renewed prior to expiration provided (i) thecarrier's privilege to operate vehicles in the Commonwealth has not beenrevoked 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 thecarrier's fleet shall be ten dollars per vehicle.

The Department may, by letter, telegram, or other electronic means, authorizea vehicle to be operated without identification markers for not more than tendays. Before sending such authorization, the Department shall collect fromthe carrier a fee of twenty dollars for each vehicle so operated.

(1995, cc. 744, 803; 1996, c. 575; 2002, c. 265.)