Determining Your Base Jurisdiction for IFTA
Virginia is your base jurisdiction for motor fuel road tax licensing and reporting if:
- You have a business address in Virginia, AND
- You own vehicles registered in Virginia that travel on Virginia roads in two or more jurisdictions, AND
- You maintain operational control and records for those vehicles in Virginia, OR
you can make those records available in Virginia, OR
you agree to pay travel expenses for audit of those records maintained outside of Virginia.