2006 Code of Virginia § 58.1-2222 - Liability for tax on blended fuel

58.1-2222. Liability for tax on blended fuel.

A. The tax imposed pursuant to 58.1-2217 at the point that blended fuel ismade in Virginia shall be payable by the blender. The number of gallons ofblended fuel on which the tax is payable is the difference between the numberof gallons of blended fuel made and the number of gallons of previously taxedmotor fuel used to make the blended fuel.

B. The tax imposed pursuant to 58.1-2217 at the point that blended fuel isimported to Virginia shall be payable by the importer.

C. The following blended fuel shall be considered to have been made by thesupplier of gasoline or undyed diesel fuel used in the blend:

1. An in-line-blend made by combining a liquid with gasoline or undyed dieselfuel as the fuel is delivered at a terminal rack into the motor fuel storagecompartment of a transport truck or a tank wagon; and

2. A kerosene splash-blend made when kerosene is delivered into a motor fuelstorage compartment of a transport truck or a tank wagon and undyed dieselfuel is also delivered into the same storage compartment, if the buyer of thekerosene notified the supplier before or at the time of delivery that thekerosene would be used to make a splash-blend.

(2000, cc. 729, 758.)