Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-2704
How amount of fuel used in the Commonwealth ascertained
Official textlaw.lis.virginia.gov
On and after October 1, 1992, the amount of gasoline or other motor fuel used in the operations of any motor carrier in the Commonwealth shall be determined by dividing the total number of miles traveled within the Commonwealth by such carrier's vehicles during a calendar quarter by a consumption factor, such factor being comprised of the total number of miles traveled by all vehicles of the motor carrier during the quarter divided by the total amount of gasoline or other motor fuel used in its entire operations during such quarter.
Source: view the official text
Nearby sections (25 sections)
- 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- 58.1-2712 · Repealed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- 58.1-2800 · Repealed
- 58.1-2812 · Repealed