2006 Code of Virginia § 58.1-2210 - Permissive supplier election to collect tax on out-of-state removals

58.1-2210. Permissive supplier election to collect tax on out-of-stateremovals.

A. An out-of-state supplier who is not required to be licensed under thischapter may elect to obtain a license and thereby become a permissivesupplier. An out-of-state supplier who does not make this election shall notact as a permissive supplier for motor fuel that is removed at a terminal inanother state and has Virginia as its destination state.

B. An out-of-state supplier who elects to be licensed as a permissivesupplier shall comply with (i) the same requirements imposed on a supplierand (ii) all of the following with respect to motor fuel that is removed bythe permissive supplier at a terminal located in another state and hasVirginia as its destination state:

1. Collect the tax due the Commonwealth on the fuel;

2. Waive any defense that the Commonwealth lacks jurisdiction to require thesupplier to collect the tax due the Commonwealth on the motor fuel under thischapter;

3. Report and pay the tax due on the fuel in the same manner as if theremoval had occurred at a terminal located in Virginia;

4. Keep records of the removal of the fuel and submit to audits concerningthe fuel as if the removal had occurred at a terminal located in Virginia; and

5. Report sales by the supplier to a person who is not licensed in the statewhere the removal occurred if the destination state is Virginia.

C. An out-of-state supplier who makes the election allowed by this section(i) acknowledges that the Commonwealth imposes the requirements listed insubsection B on the supplier under its general police power and (ii) submitsto the jurisdiction of the Commonwealth only for purposes related to theadministration of this chapter.

(2000, cc. 729, 758.)