CODE OF VIRGINIA

POINT OF IMPOSITION OF MOTOR FUELS TAX (§ 58.1-2218)

The tax levied pursuant to § 58.1-2217 is imposed at the point that the motor
fuel is:

   1.  Removed from a refinery or a terminal and, upon removal, is subject to the
   federal excise tax imposed by 26 U.S.C. § 4081;

   2.  Imported by a system transfer to a refinery or a terminal and, upon
   importation, is subject to the federal excise tax imposed by 26 U.S.C. §
   4081;

   3.  Imported by a means of transfer outside the terminal transfer system for
   sale, use, or storage in Virginia and would have been subject to the federal
   excise tax imposed by 26 U.S.C. § 4081 if it had been removed at a terminal
   or bulk plant rack in Virginia instead of being imported;

   4.  If the motor fuel is gasohol, (i) removed from a terminal or distribution
   facility, unless the removed fuel is received by a supplier for subsequent
   sale or (ii) imported into Virginia outside the terminal transfer system by a
   means other than a marine vessel, a transport truck, or a railroad tank car;

   5.  If the motor fuel is blended fuel, made within Virginia or imported into
   Virginia; or

   6.  Transferred within the terminal transfer system and, upon transfer, is
   subject to the federal excise tax imposed by 26 U.S.C. § 4081.

HISTORY: 2000, cc. 729, 758; 2003, c. 781.