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2020 SESSION
20105627DBe it enacted by the General Assembly of Virginia:
1. That the Code of Virginia is amended by adding a section numbered 58.1-3506.01 as follows:
§ 58.1-3506.01. Car tax credit for tolls paid.
Any locality may, by ordinance, provide that a taxpayer shall be allowed a credit against the amount of tangible personal property tax imposed by the locality on any qualifying vehicle, as defined in § 58.1-3523. The amount of the credit shall equal the amount of tolls paid by such taxpayer for traveling on highways in the Commonwealth during the period for which the tax was imposed. In no event shall the amount of the credit allowed exceed the total amount of tangible personal property tax imposed on the qualifying vehicle in the period in which the tax was imposed. In no event shall any amount of credit be carried over beyond the period in which the tax was imposed.