Virginia § 58.1-642 - Collection of tire recycling fee; deductions; exemptions
Full text of Virginia Code of Virginia § 58.1-642 — Collection of tire recycling fee; deductions; exemptions, with citation guidance and answers to common questions.
§ 58.1-642. Collection of tire recycling fee; deductions; exemptions
A. The tire recycling fee levied under this chapter shall be collected by the Tax Commissioner in the same manner as is the retail sales and use tax, pursuant to Chapter 6 (§ 58.1-600 et seq.) of this title.
B. The fee imposed under § 58.1-641 shall not apply to new tires for:
1. Any device moved exclusively by human power;
2. Any device used exclusively upon stationary rails or tracks; or
3. Any device used exclusively for farming purposes, except a farm truck.
C. For the purpose of compensating a retailer of tires for accounting for and remitting the fee levied by this chapter, such retailer shall be allowed five percent of the amount of fee due and accounted for in the form of a deduction in submitting his return and paying the amount due by him if the amount due was not delinquent at the time of payment.
1989, c. 630; 2003, c. 101.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 58.1-642
What does Code of Virginia § 58.1-642 cover?
Section 58.1-642 ("Collection of tire recycling fee; deductions; exemptions") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 58.1-642?
A common citation format is "Code of Virginia § 58.1-642" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 58.1-642 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.