CODE OF VIRGINIA

LIABILITY FOR TAX ON FUEL TRANSFERRED WITHIN TERMINAL TRANSFER SYSTEM (§
58.1-2223)

The tax imposed pursuant to § 58.1-2217 at the point that motor fuel is
transferred within the terminal transfer system shall be jointly and severally
payable by the supplier of the fuel, the person receiving the fuel, and the
terminal operator of the terminal at which the fuel was transferred.

HISTORY: 2000, cc. 729, 758.