2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 22 Virginia Fuels Tax Act (58.1-2200 thru 58.1-2290)
58.1-2218 Point of imposition of motor fuels tax
58.1-2218. Point of imposition of motor fuels tax.
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.
(2000, cc. 729, 758; 2003, c. 781.)
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