Motor Fuel Tax; Liability
This is Article 3 of the Code of Virginia, titled “Motor Fuel Tax; Liability.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle II, titled “Taxes Administered By Other Agencies.” It is part of Chapter 22, titled “Virginia Fuels Tax Act.” It’s comprised of the following 14 sections.
- § 58.1-2217
- (Contingent expiration date -- see notes) Taxes levied; rate
- § 58.1-2217
- (Contingent effective date -- see notes) Taxes levied; rate
- § 58.1-2218
- Point of imposition of motor fuels tax
- § 58.1-2219
- Liability for tax on removals from a terminal
- § 58.1-2220
- Liability for tax on imports
- § 58.1-2221
- Repealed
- § 58.1-2222
- Liability for tax on blended fuel
- § 58.1-2223
- Liability for tax on fuel transferred within terminal transfer system
- § 58.1-2224
- Tax on unaccounted for motor fuel losses; liability
- § 58.1-2225
- Backup tax; liability
- § 58.1-2226
- Exemptions from tax
- § 58.1-2227
- Sales of aviation jet fuel to licensed aviation consumers
- § 58.1-2228
- Exempt access cards; exempt access codes
- § 58.1-2229
- Removals by out-of-state bulk user