2006 Code of Virginia § 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 motorfuel is:

1. Removed from a refinery or a terminal and, upon removal, is subject to thefederal excise tax imposed by 26 U.S.C. 4081;

2. Imported by a system transfer to a refinery or a terminal and, uponimportation, 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 forsale, use, or storage in Virginia and would have been subject to the federalexcise tax imposed by 26 U.S.C. 4081 if it had been removed at a terminalor bulk plant rack in Virginia instead of being imported;

4. If the motor fuel is gasohol, (i) removed from a terminal or distributionfacility, unless the removed fuel is received by a supplier for subsequentsale or (ii) imported into Virginia outside the terminal transfer system by ameans 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 intoVirginia; or

6. Transferred within the terminal transfer system and, upon transfer, issubject to the federal excise tax imposed by 26 U.S.C. 4081.

(2000, cc. 729, 758; 2003, c. 781.)