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  • Title 58.1: Taxation
  • Subtitle II: Taxes Administered by Other Agencies
  • Chapter 22: Virginia Fuels Tax Act
  • Article 3: Motor Fuel Tax; Liability

Motor Fuel Tax; Liability

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Article 3 of the Code of Virginia, titled “Motor Fuel Tax; Liability.” It is part of Chapter 22 “Virginia Fuels Tax Act”, which is part of Subtitle II “Taxes Administered by Other Agencies”, which is part of Title 58.1 “Taxation”. It contains 14 laws.

It’s comprised of the following 14 sections.

§ 58.1-2217 Taxes levied; rate
§ 58.1-2217.1 Repealed
§ 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§ 58.1-2221 Repealed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

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