Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-2703
Payment of tax
Official textlaw.lis.virginia.gov
The tax imposed under § 58.1-2701 shall be paid by each motor carrier quarterly to the State Treasurer on or before the last day of April, July, October and January of each year and calculated upon the amount of gasoline or other motor fuel used in its operations within the Commonwealth by each such carrier during the quarter ending with the last day of the preceding month.
Source: view the official text
Nearby sections (25 sections)
- 58.1-2675 · Appeals to Supreme Court
- 58.1-2676 · Action of Supreme Court thereon
- 58.1-2680 · Reports to include location by districts, etc
- 58.1-2681 · Copies of assessment for local officials; contents
- 58.1-2682 · District boundaries to be furnished company and Commission
- 58.1-2683 · Article does not affect other duties
- 58.1-2690 · No state or local tax on intangible personal property or…
- 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…
- 58.1-2700.3 · Waiver in emergency situations
- 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…
- 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- 58.1-2712 · Repealed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
- 58.1-2800 · Repealed