Virginia Decodedhttps://vacode.org37120058.1-2229Removals by out-of-state bulk user2026TaxationTaxes Administered by Other AgenciesVirginia Fuels Tax ActMotor Fuel Tax; Liability
An out-of-state bulk user shall not remove motor fuel from a terminal in the Commonwealth for use in the state in which the bulk user is located unless the bulk user is licensed under this chapter as an exporter.