§ 58.1-2701. (Contingent expiration date - see Editor's notes) Amount of tax.
A. Except as provided in subsection B, every motor carrier shall pay a roadtax equivalent to $0.21 per gallon calculated on the amount of motor fuel,diesel fuel or liquefied gases (which would not exist as liquids at atemperature of sixty degrees Fahrenheit and a pressure of 14.7 pounds persquare inch absolute), used in its operations within the Commonwealth.
The tax imposed by this chapter shall be in addition to all other taxes ofwhatever character imposed on a motor carrier by any other provision of law.
B. In lieu of the tax imposed in subsection A, motor carriers registeringqualified highway vehicles that are not registered under the InternationalRegistration Plan shall pay a fee of $150 per year for each qualified highwayvehicle. The fee is due and payable when the vehicle registration fees arepaid pursuant to the provisions of Article 7 (§ 46.2-685 et seq.) of Chapter6 of Title 46.2.
If a vehicle becomes a qualified highway vehicle before the end of itsregistration period, the fee due at the time the vehicle becomes a qualifiedhighway vehicle shall be prorated monthly to the registration expirationmonth. Fees paid under this subsection shall not be refunded unless a fullrefund of the registration fee paid is authorized by law.
C. All taxes and fees paid under the provisions of this chapter shall becredited to the Highway Maintenance and Operating Fund, a special fund withinthe Commonwealth Transportation Fund.
(Code 1950, §§ 58-628, 58-631, 58-637; 1956, c. 475; 1960, c. 603; 1964, c.255; 1972, cc. 490, 862; 1973, c. 331; 1978, c. 673; 1979, c. 709; 1980, c.227; 1982, c. 671; 1984, c. 675; 1986, c. 553; 1986, Sp. Sess., c. 15; 1996,c. 575; 1997, c. 423; 2000, cc. 729, 758; 2002, c. 265; 2007, c. 896.)
§ 58.1-2701. (Contingent effective date - see Editor's notes) Amount of tax.
A. Except as provided in subsection B, every motor carrier shall pay a roadtax equivalent to nineteen and one-half cents per gallon calculated on theamount of motor fuel, diesel fuel or liquefied gases (which would not existas liquids at a temperature of sixty degrees Fahrenheit and a pressure of14.7 pounds per square inch absolute), used in its operations within theCommonwealth.
The tax imposed by this chapter shall be in addition to all other taxes ofwhatever character imposed on a motor carrier by any other provision of law.
B. In lieu of the tax imposed in subsection A, motor carriers registeringqualified highway vehicles that are not registered under the InternationalRegistration Plan shall pay a fee of $100 per year for each qualified highwayvehicle. The fee is due and payable when the vehicle registration fees arepaid pursuant to the provisions of Article 7 (§ 46.2-685 et seq.) of Chapter6 of Title 46.2.
If a vehicle becomes a qualified highway vehicle before the end of itsregistration period, the fee due at the time the vehicle becomes a qualifiedhighway vehicle shall be prorated monthly to the registration expirationmonth. Fees paid under this subsection shall not be refunded unless a fullrefund of the registration fee paid is authorized by law.
C. All taxes and fees paid under the provisions of this chapter shall becredited to the Highway Maintenance and Operating Fund, a special fund withinthe Commonwealth Transportation Fund.
(Code 1950, §§ 58-628, 58-631, 58-637; 1956, c. 475; 1960, c. 603; 1964, c.255; 1972, cc. 490, 862; 1973, c. 331; 1978, c. 673; 1979, c. 709; 1980, c.227; 1982, c. 671; 1984, c. 675; 1986, c. 553; 1986, Sp. Sess., c. 15; 1996,c. 575; 1997, c. 423; 2000, cc. 729, 758; 2002, c. 265.)
§ 58.1-2701. (Contingent expiration date - see Editor's notes) Amount of tax.
A. Except as provided in subsection B, every motor carrier shall pay a roadtax equivalent to $0.21 per gallon calculated on the amount of motor fuel,diesel fuel or liquefied gases (which would not exist as liquids at atemperature of sixty degrees Fahrenheit and a pressure of 14.7 pounds persquare inch absolute), used in its operations within the Commonwealth.
The tax imposed by this chapter shall be in addition to all other taxes ofwhatever character imposed on a motor carrier by any other provision of law.
B. In lieu of the tax imposed in subsection A, motor carriers registeringqualified highway vehicles that are not registered under the InternationalRegistration Plan shall pay a fee of $150 per year for each qualified highwayvehicle. The fee is due and payable when the vehicle registration fees arepaid pursuant to the provisions of Article 7 (§ 46.2-685 et seq.) of Chapter6 of Title 46.2.
If a vehicle becomes a qualified highway vehicle before the end of itsregistration period, the fee due at the time the vehicle becomes a qualifiedhighway vehicle shall be prorated monthly to the registration expirationmonth. Fees paid under this subsection shall not be refunded unless a fullrefund of the registration fee paid is authorized by law.
C. All taxes and fees paid under the provisions of this chapter shall becredited to the Highway Maintenance and Operating Fund, a special fund withinthe Commonwealth Transportation Fund.
(Code 1950, §§ 58-628, 58-631, 58-637; 1956, c. 475; 1960, c. 603; 1964, c.255; 1972, cc. 490, 862; 1973, c. 331; 1978, c. 673; 1979, c. 709; 1980, c.227; 1982, c. 671; 1984, c. 675; 1986, c. 553; 1986, Sp. Sess., c. 15; 1996,c. 575; 1997, c. 423; 2000, cc. 729, 758; 2002, c. 265; 2007, c. 896.)
§ 58.1-2701. (Contingent effective date - see Editor's notes) Amount of tax.
A. Except as provided in subsection B, every motor carrier shall pay a roadtax equivalent to nineteen and one-half cents per gallon calculated on theamount of motor fuel, diesel fuel or liquefied gases (which would not existas liquids at a temperature of sixty degrees Fahrenheit and a pressure of14.7 pounds per square inch absolute), used in its operations within theCommonwealth.
The tax imposed by this chapter shall be in addition to all other taxes ofwhatever character imposed on a motor carrier by any other provision of law.
B. In lieu of the tax imposed in subsection A, motor carriers registeringqualified highway vehicles that are not registered under the InternationalRegistration Plan shall pay a fee of $100 per year for each qualified highwayvehicle. The fee is due and payable when the vehicle registration fees arepaid pursuant to the provisions of Article 7 (§ 46.2-685 et seq.) of Chapter6 of Title 46.2.
If a vehicle becomes a qualified highway vehicle before the end of itsregistration period, the fee due at the time the vehicle becomes a qualifiedhighway vehicle shall be prorated monthly to the registration expirationmonth. Fees paid under this subsection shall not be refunded unless a fullrefund of the registration fee paid is authorized by law.
C. All taxes and fees paid under the provisions of this chapter shall becredited to the Highway Maintenance and Operating Fund, a special fund withinthe Commonwealth Transportation Fund.
(Code 1950, §§ 58-628, 58-631, 58-637; 1956, c. 475; 1960, c. 603; 1964, c.255; 1972, cc. 490, 862; 1973, c. 331; 1978, c. 673; 1979, c. 709; 1980, c.227; 1982, c. 671; 1984, c. 675; 1986, c. 553; 1986, Sp. Sess., c. 15; 1996,c. 575; 1997, c. 423; 2000, cc. 729, 758; 2002, c. 265.)
§ 58.1-2701. (Contingent expiration date - see Editor's notes) Amount of tax.
A. Except as provided in subsection B, every motor carrier shall pay a roadtax equivalent to $0.21 per gallon calculated on the amount of motor fuel,diesel fuel or liquefied gases (which would not exist as liquids at atemperature of sixty degrees Fahrenheit and a pressure of 14.7 pounds persquare inch absolute), used in its operations within the Commonwealth.
The tax imposed by this chapter shall be in addition to all other taxes ofwhatever character imposed on a motor carrier by any other provision of law.
B. In lieu of the tax imposed in subsection A, motor carriers registeringqualified highway vehicles that are not registered under the InternationalRegistration Plan shall pay a fee of $150 per year for each qualified highwayvehicle. The fee is due and payable when the vehicle registration fees arepaid pursuant to the provisions of Article 7 (§ 46.2-685 et seq.) of Chapter6 of Title 46.2.
If a vehicle becomes a qualified highway vehicle before the end of itsregistration period, the fee due at the time the vehicle becomes a qualifiedhighway vehicle shall be prorated monthly to the registration expirationmonth. Fees paid under this subsection shall not be refunded unless a fullrefund of the registration fee paid is authorized by law.
C. All taxes and fees paid under the provisions of this chapter shall becredited to the Highway Maintenance and Operating Fund, a special fund withinthe Commonwealth Transportation Fund.
(Code 1950, §§ 58-628, 58-631, 58-637; 1956, c. 475; 1960, c. 603; 1964, c.255; 1972, cc. 490, 862; 1973, c. 331; 1978, c. 673; 1979, c. 709; 1980, c.227; 1982, c. 671; 1984, c. 675; 1986, c. 553; 1986, Sp. Sess., c. 15; 1996,c. 575; 1997, c. 423; 2000, cc. 729, 758; 2002, c. 265; 2007, c. 896.)
§ 58.1-2701. (Contingent effective date - see Editor's notes) Amount of tax.
A. Except as provided in subsection B, every motor carrier shall pay a roadtax equivalent to nineteen and one-half cents per gallon calculated on theamount of motor fuel, diesel fuel or liquefied gases (which would not existas liquids at a temperature of sixty degrees Fahrenheit and a pressure of14.7 pounds per square inch absolute), used in its operations within theCommonwealth.
The tax imposed by this chapter shall be in addition to all other taxes ofwhatever character imposed on a motor carrier by any other provision of law.
B. In lieu of the tax imposed in subsection A, motor carriers registeringqualified highway vehicles that are not registered under the InternationalRegistration Plan shall pay a fee of $100 per year for each qualified highwayvehicle. The fee is due and payable when the vehicle registration fees arepaid pursuant to the provisions of Article 7 (§ 46.2-685 et seq.) of Chapter6 of Title 46.2.
If a vehicle becomes a qualified highway vehicle before the end of itsregistration period, the fee due at the time the vehicle becomes a qualifiedhighway vehicle shall be prorated monthly to the registration expirationmonth. Fees paid under this subsection shall not be refunded unless a fullrefund of the registration fee paid is authorized by law.
C. All taxes and fees paid under the provisions of this chapter shall becredited to the Highway Maintenance and Operating Fund, a special fund withinthe Commonwealth Transportation Fund.
(Code 1950, §§ 58-628, 58-631, 58-637; 1956, c. 475; 1960, c. 603; 1964, c.255; 1972, cc. 490, 862; 1973, c. 331; 1978, c. 673; 1979, c. 709; 1980, c.227; 1982, c. 671; 1984, c. 675; 1986, c. 553; 1986, Sp. Sess., c. 15; 1996,c. 575; 1997, c. 423; 2000, cc. 729, 758; 2002, c. 265.)
