Virginia Statutes
§ 58.1-2704 — How amount of fuel used in the Commonwealth ascertained
Virginia § 58.1-2704
JurisdictionVirginia
Title 58.1TAXATION
Subtitle IITAXES ADMINISTERED BY OTHER AGENCIES
Ch. 27ROAD TAX ON MOTOR CARRIERS
This text of Virginia § 58.1-2704 (How amount of fuel used in the Commonwealth ascertained) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Va. Code Ann. § 58.1-2704 (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Code 1950, § 58-632; 1956, c. 475; 1984, c. 675; 1990, c. 216; 1992, c. 309.
Nearby Sections
15
§ 58.1-1
Definitions§ 58.1-100
Property subject to state taxation only§ 58.1-1000
Definitions§ 58.1-1001
Tax levied; rate§ 58.1-1002
Exemptions§ 58.1-1003.1
Bad debt; deduction; definition§ 58.1-1003.2
Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents§ 58.1-1003.3
Roll-your-own cigarette machines§ 58.1-1004
Repealed§ 58.1-1008
Monthly reports of stamping agents; penalty§ 58.1-1008.1
Monthly reports of tobacco product manufacturersCite This Page — Counsel Stack
Bluebook (online)
Virginia § 58.1-2704, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/58.1/58.1-2704.