2006 Code of Virginia § 58.1-2249 - Tax on alternative fuel

58.1-2249. Tax on alternative fuel.

A. There is hereby levied a tax at the rate of sixteen cents per gallon onliquid alternative fuel used to operate a highway vehicle by means of avehicle supply tank that stores fuel only for the purpose of supplying fuelto operate the vehicle. There is hereby levied a tax at a rate equivalent tosixteen cents per gallon on all other alternative fuel used to operate ahighway vehicle. The Commissioner shall determine the equivalent rateapplicable to such other alternative fuels.

B. In addition to any tax imposed by this article, there is hereby levied anannual license tax of fifty dollars per vehicle on each highway vehicle thatis fueled from a private source if the alternative fuels tax levied underthis article has not been paid on fuel used in the vehicle. If such a highwayvehicle is not in operation by January 1 of any year, the license tax shallbe reduced by one-twelfth for each complete month which shall have elapsedsince the beginning of such year.

(2000, cc. 729, 758.)