§ 46.2-703. Reciprocal agreement with other states; assessment and collectionof fees on an apportionment or allocation basis; registration of vehicles andreporting of road tax; violations; vehicle seizures; penalties.
A. Notwithstanding any other provision of this title, the Governor may, onthe advice of the Department, enter into reciprocal agreements on behalf ofthe Commonwealth with the appropriate authorities of any state of the UnitedStates or a state or province of a country providing for the assessing andcollecting of license fees for motor vehicles, tractor trucks, trucks,trailers, and semitrailers on an apportionment or allocation basis, asoutlined in the International Registration Plan developed by theInternational Registration Plan, Inc.
The Commissioner is authorized to audit the records of any owner, lessor, orlessee to verify the accuracy of any information required by any jurisdictionto determine the registration fees due. Based on this audit, the Commissionermay assess any owner, lessor, or lessee for any license fees due thisCommonwealth, including interest and penalties as provided in this section.In addition to any other penalties prescribed by law, the Commissioner or theReciprocity Board may deny the owner, lessor, or lessee the right to operateany motor vehicle on the highways in the Commonwealth until the assessmenthas been paid.
Trip permit registration may be issued for any vehicle or combination ofvehicles that could be lawfully operated in the jurisdiction if fullregistration or proportional registration were obtained. The fee for thispermit 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 firsthaving paid to the Commissioner the fees prescribed and payable under thissection shall be guilty of a Class 2 misdemeanor. Failure to display alicense plate indicating that the vehicle is registered on an apportionmentor allocation basis or carry a trip permit, as outlined in the InternationalRegistration Plan, shall constitute prima facie evidence the apportioned orallocated fee has not been paid.
If the Commissioner ascertains that any fees that he is authorized to assessany owner, lessor, or lessee for any license year have not been assessed orhave been assessed for less than the law required for the year because offailure or refusal of any owner, lessor, or lessee to make his recordsavailable for audit as provided herein, or if any owner, lessor, or lesseemisrepresents, falsifies, or conceals any of these records, the Commissionershall determine from any information obtainable the lawful fees at the rateprescribed for that year, plus a penalty of five percent and interest at therate of six percent per year, which shall be computed on the fees and penaltyfrom the date the fees became due to the date of assessment, and isauthorized to make an assessment therefor against the owner, lessor, orlessee. If the assessment is not paid within 30 days after its date, interestat the rate of six percent per year shall accrue thereon from the date ofsuch assessment until the fees and penalty are paid. The notice of theassessment shall be forthwith sent to the owner, lessor, or lessee byregistered or certified mail to the address of the owner, lessor, or lesseeas it appears on the records in the office of the Department. The notice,when sent in accordance with these requirements, shall be sufficientregardless 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 anyother provision of law, the Attorney General or the Commissioner shall bringan appropriate action before the Circuit Court of the City of Richmond forthe recovery of the fees, penalty, and interest, and judgment shall berendered for the amount found to be due together with costs. If it is foundthat the failure to pay was willful on the part of the owner, lessor orlessee, judgment shall be rendered for double the amount of the fees found tobe due, plus costs.
B. Notwithstanding any other provision of this title or Chapter 27 (§58.1-2700 et seq.) of Title 58.1, the Governor, on the advice of theDepartment, may enter into reciprocal agreements on behalf of theCommonwealth with the duly authorized representatives of other jurisdictionsproviding for the road tax registration of vehicles, establishing periodicroad tax reporting and road tax payment requirements from owners of suchvehicles, and disbursement of funds collected due to other jurisdictionsbased on mileage traveled and fuel used in those jurisdictions as outlined inthe International Fuels Tax Agreement.
Notwithstanding any statute contrary to the provisions of any reciprocalagreement entered into by the Governor or his duly authorized representativeas authorized by this title, the provisions of the reciprocal agreement shallgovern and apply to all matters relating to administration and enforcement ofthe road tax. In the event the language of any reciprocal agreement enteredinto by the Governor as authorized by this title is later amended so that itconflicts with or is contrary to any statute, the Department shall considerthe amended language of the reciprocal agreement controlling and shalladminister and enforce the road tax in accordance with the amended languageof the reciprocal agreement.
An agreement may provide for determining the base state for motor carriers,records requirements, audit procedures, exchange of information, personseligible for tax licensing, defining qualified motor vehicles, determining ifbonding is required, specifying reporting requirements and periods, includingdefining uniform penalties and interest rates for late reporting, determiningmethods for collecting and forwarding of motor fuel taxes and penalties toanother jurisdiction, and other provisions as will facilitate theadministration of the agreement.
The Governor may, as required by the terms of the agreement, forward toofficers of another member jurisdiction any information in the Department'spossession relative to the use of motor fuels by any motor carrier. TheDepartment 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 motorcarriers based in the state to determine if the road taxes due each memberjurisdiction are properly reported and paid. Each member jurisdiction shallforward the findings of the audits performed on motor carriers based in themember jurisdiction to each jurisdiction in which the carrier has taxable useof motor fuels. For motor carriers not based in the Commonwealth and whichhave taxable use of motor fuel in the Commonwealth, the Department may servethe audit findings received from another jurisdiction, in the form of anassessment, on the carrier as though an audit had been conducted by theDepartment.
Any agreement entered into pursuant to this chapter does not preclude theDepartment from auditing the records of any motor carrier covered by theprovisions of this chapter.
The Department shall not enter into any agreement that would affect the motorfuel road tax rate.
The Department may adopt and promulgate such rules, regulations, andprocedures as may be necessary to effectuate and administer this title.Nothing in this title shall be construed to affect the tax rate provisionsfound in Chapter 27 (§ 58.1-2700 et seq.) of Title 58.1.
C. Notwithstanding any other provision in this title or Title 56, theGovernor, on the advice of the Department, may participate in the singlestate registration system as authorized under 49 U.S.C. § 14504 and 49 C.F.R.Part 367, and the Unified Carrier Registration System authorized under 49U.S.C. § 14504a, enacted pursuant to the Unified Carrier Registration Act of2005, and the federal regulations promulgated thereunder.
D. Notwithstanding any other provision of this title or Title 58.1, thefollowing violations of laws shall be punished as follows:
1. Any person who operates or causes to be operated on any highway in theCommonwealth any motor vehicle that is not in compliance with the UnifiedCarrier Registration System authorized under 49 U.S.C. § 14504a, enactedpursuant to the Unified Carrier Registration Act of 2005, and the federalregulations promulgated thereunder shall be guilty of a Class 4 misdemeanor.
2. Any person who knowingly displays or uses on any vehicle operated by himany identification marker or other identification that has not been issued tothe owner or operator thereof for such vehicle and any person who knowinglyassists him to do so shall be guilty of a Class 3 misdemeanor.
E. An officer charging a violation under subsection D shall serve a citationon the operator of the vehicle in violation. Such citation shall be directedto the owner, operator or other person responsible for the violation asdetermined by the officer. Service of the citation on the vehicle operatorshall constitute service of process upon the owner, operator, or other personcharged with the violation under this article, and shall have the same legalforce 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 of the Commonwealth authorized to serve process mayhold a motor vehicle owned by a person against whom an order or penalty hasbeen entered, but only for such time as is reasonably necessary to promptlypetition for a writ of fieri facias. The Commonwealth shall not be requiredto post bond in order to hold and levy upon any vehicle held pursuant to thissection. Upon notification of the judgment or penalty entered against theowner of the vehicle and notice to such person of the failure to satisfy thejudgment or penalty, any investigator, special agent, or officer of theCommonwealth shall thereafter deny the offending person the right to operatethe motor vehicle on the highways of the Commonwealth.
(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.)
§ 46.2-703. Reciprocal agreement with other states; assessment and collectionof fees on an apportionment or allocation basis; registration of vehicles andreporting of road tax; violations; vehicle seizures; penalties.
A. Notwithstanding any other provision of this title, the Governor may, onthe advice of the Department, enter into reciprocal agreements on behalf ofthe Commonwealth with the appropriate authorities of any state of the UnitedStates or a state or province of a country providing for the assessing andcollecting of license fees for motor vehicles, tractor trucks, trucks,trailers, and semitrailers on an apportionment or allocation basis, asoutlined in the International Registration Plan developed by theInternational Registration Plan, Inc.
The Commissioner is authorized to audit the records of any owner, lessor, orlessee to verify the accuracy of any information required by any jurisdictionto determine the registration fees due. Based on this audit, the Commissionermay assess any owner, lessor, or lessee for any license fees due thisCommonwealth, including interest and penalties as provided in this section.In addition to any other penalties prescribed by law, the Commissioner or theReciprocity Board may deny the owner, lessor, or lessee the right to operateany motor vehicle on the highways in the Commonwealth until the assessmenthas been paid.
Trip permit registration may be issued for any vehicle or combination ofvehicles that could be lawfully operated in the jurisdiction if fullregistration or proportional registration were obtained. The fee for thispermit 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 firsthaving paid to the Commissioner the fees prescribed and payable under thissection shall be guilty of a Class 2 misdemeanor. Failure to display alicense plate indicating that the vehicle is registered on an apportionmentor allocation basis or carry a trip permit, as outlined in the InternationalRegistration Plan, shall constitute prima facie evidence the apportioned orallocated fee has not been paid.
If the Commissioner ascertains that any fees that he is authorized to assessany owner, lessor, or lessee for any license year have not been assessed orhave been assessed for less than the law required for the year because offailure or refusal of any owner, lessor, or lessee to make his recordsavailable for audit as provided herein, or if any owner, lessor, or lesseemisrepresents, falsifies, or conceals any of these records, the Commissionershall determine from any information obtainable the lawful fees at the rateprescribed for that year, plus a penalty of five percent and interest at therate of six percent per year, which shall be computed on the fees and penaltyfrom the date the fees became due to the date of assessment, and isauthorized to make an assessment therefor against the owner, lessor, orlessee. If the assessment is not paid within 30 days after its date, interestat the rate of six percent per year shall accrue thereon from the date ofsuch assessment until the fees and penalty are paid. The notice of theassessment shall be forthwith sent to the owner, lessor, or lessee byregistered or certified mail to the address of the owner, lessor, or lesseeas it appears on the records in the office of the Department. The notice,when sent in accordance with these requirements, shall be sufficientregardless 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 anyother provision of law, the Attorney General or the Commissioner shall bringan appropriate action before the Circuit Court of the City of Richmond forthe recovery of the fees, penalty, and interest, and judgment shall berendered for the amount found to be due together with costs. If it is foundthat the failure to pay was willful on the part of the owner, lessor orlessee, judgment shall be rendered for double the amount of the fees found tobe due, plus costs.
B. Notwithstanding any other provision of this title or Chapter 27 (§58.1-2700 et seq.) of Title 58.1, the Governor, on the advice of theDepartment, may enter into reciprocal agreements on behalf of theCommonwealth with the duly authorized representatives of other jurisdictionsproviding for the road tax registration of vehicles, establishing periodicroad tax reporting and road tax payment requirements from owners of suchvehicles, and disbursement of funds collected due to other jurisdictionsbased on mileage traveled and fuel used in those jurisdictions as outlined inthe International Fuels Tax Agreement.
Notwithstanding any statute contrary to the provisions of any reciprocalagreement entered into by the Governor or his duly authorized representativeas authorized by this title, the provisions of the reciprocal agreement shallgovern and apply to all matters relating to administration and enforcement ofthe road tax. In the event the language of any reciprocal agreement enteredinto by the Governor as authorized by this title is later amended so that itconflicts with or is contrary to any statute, the Department shall considerthe amended language of the reciprocal agreement controlling and shalladminister and enforce the road tax in accordance with the amended languageof the reciprocal agreement.
An agreement may provide for determining the base state for motor carriers,records requirements, audit procedures, exchange of information, personseligible for tax licensing, defining qualified motor vehicles, determining ifbonding is required, specifying reporting requirements and periods, includingdefining uniform penalties and interest rates for late reporting, determiningmethods for collecting and forwarding of motor fuel taxes and penalties toanother jurisdiction, and other provisions as will facilitate theadministration of the agreement.
The Governor may, as required by the terms of the agreement, forward toofficers of another member jurisdiction any information in the Department'spossession relative to the use of motor fuels by any motor carrier. TheDepartment 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 motorcarriers based in the state to determine if the road taxes due each memberjurisdiction are properly reported and paid. Each member jurisdiction shallforward the findings of the audits performed on motor carriers based in themember jurisdiction to each jurisdiction in which the carrier has taxable useof motor fuels. For motor carriers not based in the Commonwealth and whichhave taxable use of motor fuel in the Commonwealth, the Department may servethe audit findings received from another jurisdiction, in the form of anassessment, on the carrier as though an audit had been conducted by theDepartment.
Any agreement entered into pursuant to this chapter does not preclude theDepartment from auditing the records of any motor carrier covered by theprovisions of this chapter.
The Department shall not enter into any agreement that would affect the motorfuel road tax rate.
The Department may adopt and promulgate such rules, regulations, andprocedures as may be necessary to effectuate and administer this title.Nothing in this title shall be construed to affect the tax rate provisionsfound in Chapter 27 (§ 58.1-2700 et seq.) of Title 58.1.
C. Notwithstanding any other provision in this title or Title 56, theGovernor, on the advice of the Department, may participate in the singlestate registration system as authorized under 49 U.S.C. § 14504 and 49 C.F.R.Part 367, and the Unified Carrier Registration System authorized under 49U.S.C. § 14504a, enacted pursuant to the Unified Carrier Registration Act of2005, and the federal regulations promulgated thereunder.
D. Notwithstanding any other provision of this title or Title 58.1, thefollowing violations of laws shall be punished as follows:
1. Any person who operates or causes to be operated on any highway in theCommonwealth any motor vehicle that is not in compliance with the UnifiedCarrier Registration System authorized under 49 U.S.C. § 14504a, enactedpursuant to the Unified Carrier Registration Act of 2005, and the federalregulations promulgated thereunder shall be guilty of a Class 4 misdemeanor.
2. Any person who knowingly displays or uses on any vehicle operated by himany identification marker or other identification that has not been issued tothe owner or operator thereof for such vehicle and any person who knowinglyassists him to do so shall be guilty of a Class 3 misdemeanor.
E. An officer charging a violation under subsection D shall serve a citationon the operator of the vehicle in violation. Such citation shall be directedto the owner, operator or other person responsible for the violation asdetermined by the officer. Service of the citation on the vehicle operatorshall constitute service of process upon the owner, operator, or other personcharged with the violation under this article, and shall have the same legalforce 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 of the Commonwealth authorized to serve process mayhold a motor vehicle owned by a person against whom an order or penalty hasbeen entered, but only for such time as is reasonably necessary to promptlypetition for a writ of fieri facias. The Commonwealth shall not be requiredto post bond in order to hold and levy upon any vehicle held pursuant to thissection. Upon notification of the judgment or penalty entered against theowner of the vehicle and notice to such person of the failure to satisfy thejudgment or penalty, any investigator, special agent, or officer of theCommonwealth shall thereafter deny the offending person the right to operatethe motor vehicle on the highways of the Commonwealth.
(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.)
§ 46.2-703. Reciprocal agreement with other states; assessment and collectionof fees on an apportionment or allocation basis; registration of vehicles andreporting of road tax; violations; vehicle seizures; penalties.
A. Notwithstanding any other provision of this title, the Governor may, onthe advice of the Department, enter into reciprocal agreements on behalf ofthe Commonwealth with the appropriate authorities of any state of the UnitedStates or a state or province of a country providing for the assessing andcollecting of license fees for motor vehicles, tractor trucks, trucks,trailers, and semitrailers on an apportionment or allocation basis, asoutlined in the International Registration Plan developed by theInternational Registration Plan, Inc.
The Commissioner is authorized to audit the records of any owner, lessor, orlessee to verify the accuracy of any information required by any jurisdictionto determine the registration fees due. Based on this audit, the Commissionermay assess any owner, lessor, or lessee for any license fees due thisCommonwealth, including interest and penalties as provided in this section.In addition to any other penalties prescribed by law, the Commissioner or theReciprocity Board may deny the owner, lessor, or lessee the right to operateany motor vehicle on the highways in the Commonwealth until the assessmenthas been paid.
Trip permit registration may be issued for any vehicle or combination ofvehicles that could be lawfully operated in the jurisdiction if fullregistration or proportional registration were obtained. The fee for thispermit 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 firsthaving paid to the Commissioner the fees prescribed and payable under thissection shall be guilty of a Class 2 misdemeanor. Failure to display alicense plate indicating that the vehicle is registered on an apportionmentor allocation basis or carry a trip permit, as outlined in the InternationalRegistration Plan, shall constitute prima facie evidence the apportioned orallocated fee has not been paid.
If the Commissioner ascertains that any fees that he is authorized to assessany owner, lessor, or lessee for any license year have not been assessed orhave been assessed for less than the law required for the year because offailure or refusal of any owner, lessor, or lessee to make his recordsavailable for audit as provided herein, or if any owner, lessor, or lesseemisrepresents, falsifies, or conceals any of these records, the Commissionershall determine from any information obtainable the lawful fees at the rateprescribed for that year, plus a penalty of five percent and interest at therate of six percent per year, which shall be computed on the fees and penaltyfrom the date the fees became due to the date of assessment, and isauthorized to make an assessment therefor against the owner, lessor, orlessee. If the assessment is not paid within 30 days after its date, interestat the rate of six percent per year shall accrue thereon from the date ofsuch assessment until the fees and penalty are paid. The notice of theassessment shall be forthwith sent to the owner, lessor, or lessee byregistered or certified mail to the address of the owner, lessor, or lesseeas it appears on the records in the office of the Department. The notice,when sent in accordance with these requirements, shall be sufficientregardless 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 anyother provision of law, the Attorney General or the Commissioner shall bringan appropriate action before the Circuit Court of the City of Richmond forthe recovery of the fees, penalty, and interest, and judgment shall berendered for the amount found to be due together with costs. If it is foundthat the failure to pay was willful on the part of the owner, lessor orlessee, judgment shall be rendered for double the amount of the fees found tobe due, plus costs.
B. Notwithstanding any other provision of this title or Chapter 27 (§58.1-2700 et seq.) of Title 58.1, the Governor, on the advice of theDepartment, may enter into reciprocal agreements on behalf of theCommonwealth with the duly authorized representatives of other jurisdictionsproviding for the road tax registration of vehicles, establishing periodicroad tax reporting and road tax payment requirements from owners of suchvehicles, and disbursement of funds collected due to other jurisdictionsbased on mileage traveled and fuel used in those jurisdictions as outlined inthe International Fuels Tax Agreement.
Notwithstanding any statute contrary to the provisions of any reciprocalagreement entered into by the Governor or his duly authorized representativeas authorized by this title, the provisions of the reciprocal agreement shallgovern and apply to all matters relating to administration and enforcement ofthe road tax. In the event the language of any reciprocal agreement enteredinto by the Governor as authorized by this title is later amended so that itconflicts with or is contrary to any statute, the Department shall considerthe amended language of the reciprocal agreement controlling and shalladminister and enforce the road tax in accordance with the amended languageof the reciprocal agreement.
An agreement may provide for determining the base state for motor carriers,records requirements, audit procedures, exchange of information, personseligible for tax licensing, defining qualified motor vehicles, determining ifbonding is required, specifying reporting requirements and periods, includingdefining uniform penalties and interest rates for late reporting, determiningmethods for collecting and forwarding of motor fuel taxes and penalties toanother jurisdiction, and other provisions as will facilitate theadministration of the agreement.
The Governor may, as required by the terms of the agreement, forward toofficers of another member jurisdiction any information in the Department'spossession relative to the use of motor fuels by any motor carrier. TheDepartment 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 motorcarriers based in the state to determine if the road taxes due each memberjurisdiction are properly reported and paid. Each member jurisdiction shallforward the findings of the audits performed on motor carriers based in themember jurisdiction to each jurisdiction in which the carrier has taxable useof motor fuels. For motor carriers not based in the Commonwealth and whichhave taxable use of motor fuel in the Commonwealth, the Department may servethe audit findings received from another jurisdiction, in the form of anassessment, on the carrier as though an audit had been conducted by theDepartment.
Any agreement entered into pursuant to this chapter does not preclude theDepartment from auditing the records of any motor carrier covered by theprovisions of this chapter.
The Department shall not enter into any agreement that would affect the motorfuel road tax rate.
The Department may adopt and promulgate such rules, regulations, andprocedures as may be necessary to effectuate and administer this title.Nothing in this title shall be construed to affect the tax rate provisionsfound in Chapter 27 (§ 58.1-2700 et seq.) of Title 58.1.
C. Notwithstanding any other provision in this title or Title 56, theGovernor, on the advice of the Department, may participate in the singlestate registration system as authorized under 49 U.S.C. § 14504 and 49 C.F.R.Part 367, and the Unified Carrier Registration System authorized under 49U.S.C. § 14504a, enacted pursuant to the Unified Carrier Registration Act of2005, and the federal regulations promulgated thereunder.
D. Notwithstanding any other provision of this title or Title 58.1, thefollowing violations of laws shall be punished as follows:
1. Any person who operates or causes to be operated on any highway in theCommonwealth any motor vehicle that is not in compliance with the UnifiedCarrier Registration System authorized under 49 U.S.C. § 14504a, enactedpursuant to the Unified Carrier Registration Act of 2005, and the federalregulations promulgated thereunder shall be guilty of a Class 4 misdemeanor.
2. Any person who knowingly displays or uses on any vehicle operated by himany identification marker or other identification that has not been issued tothe owner or operator thereof for such vehicle and any person who knowinglyassists him to do so shall be guilty of a Class 3 misdemeanor.
E. An officer charging a violation under subsection D shall serve a citationon the operator of the vehicle in violation. Such citation shall be directedto the owner, operator or other person responsible for the violation asdetermined by the officer. Service of the citation on the vehicle operatorshall constitute service of process upon the owner, operator, or other personcharged with the violation under this article, and shall have the same legalforce 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 of the Commonwealth authorized to serve process mayhold a motor vehicle owned by a person against whom an order or penalty hasbeen entered, but only for such time as is reasonably necessary to promptlypetition for a writ of fieri facias. The Commonwealth shall not be requiredto post bond in order to hold and levy upon any vehicle held pursuant to thissection. Upon notification of the judgment or penalty entered against theowner of the vehicle and notice to such person of the failure to satisfy thejudgment or penalty, any investigator, special agent, or officer of theCommonwealth shall thereafter deny the offending person the right to operatethe motor vehicle on the highways of the Commonwealth.
(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.)
