2006 Code of Virginia § 58.1-2263 - Shipping documents; transportation of motor fuel by barge, watercraft, railroad tank car or transpo...

58.1-2263. Shipping documents; transportation of motor fuel by barge,watercraft, railroad tank car or transport truck; civil penalty.

A. A person shall not transport motor fuel by barge, watercraft, railroadtank car or transport truck unless the person has a shipping document for itstransportation that complies with this section. A terminal operator oroperator of a bulk plant shall give a shipping document to the person whooperates the barge, watercraft, railroad tank car or transport truck intowhich motor fuel is loaded at the terminal rack or bulk plant rack.

B. The shipping document issued by the terminal operator shall bemachine-printed and that issued by the operator of a bulk plant shall be on aprinted form and both shall contain the following information and any otherinformation required by the Commissioner:

1. Identification, including address, of the terminal or bulk plant fromwhich the motor fuel was received;

2. Date the motor fuel was loaded;

3. Gross gallons loaded;

4. Destination state of the motor fuel, as represented by the purchaser ofthe motor fuel or the purchaser's agent;

5. In the case of aviation jet fuel sold to an aviation consumer, theshipping document shall be marked with the phrase "Aviation Jet Fuel, Notfor On-road Use" or a similar phrase; and

6. If the document is issued by a terminal operator, (i) net gallons loadedand (ii) tax responsibility statement indicating the name of the supplier whois responsible for the tax due on the motor fuel.

C. A terminal operator or bulk plant operator may rely on the representationmade by the purchaser of motor fuel or the purchaser's agent concerning thedestination state of the motor fuel. A purchaser shall be liable for any taxdue as a result of the purchaser's diversion of fuel from the representeddestination state.

D. A person to whom a shipping document was issued shall:

1. Carry the shipping document in the means of conveyance for which it wasissued when transporting the motor fuel described;

2. Show the shipping document to a law-enforcement officer upon request whentransporting the motor fuel described;

3. Deliver motor fuel described in the shipping document to the destinationstate printed on it unless the person:

a. Notifies the Commissioner before transporting the motor fuel into a stateother than the printed destination state that the person has receivedinstructions after the shipping document was issued to deliver the motor fuelto a different destination state;

b. Receives from the Commissioner a confirmation number authorizing thediversion; and

c. Writes on the shipping document the change in destination state and theconfirmation number for the diversion; and

4. Give a copy of the shipping document to the distributor or other person towhom the motor fuel is delivered.

E. The person to whom motor fuel is delivered by barge, watercraft, railroadtank car or transport truck shall not accept delivery of the motor fuel ifthe destination state shown on the shipping document for the motor fuel is astate other than Virginia. To determine if the shipping document showsVirginia as the destination state, the person to whom the fuel is deliveredshall examine the shipping document and keep a copy of the shipping document(i) at the place of business where the motor fuel was delivered for ninetydays following the date of delivery and (ii) at such place or another placefor at least three years following the date of delivery. The person whoaccepts delivery of motor fuel in violation of this subsection and any personliable for the tax on the motor fuel pursuant to Article 3 ( 58.1-2217 etseq.) of this chapter shall be jointly and severally liable for any tax dueon the fuel.

F. Any person who (i) transports motor fuel in a barge, watercraft, railroadtank car or transport truck without a shipping document or with a false or anincomplete shipping document or (ii) delivers motor fuel to a destinationstate other than that shown on the shipping document, shall be subject to acivil penalty. If the fuel is transported in a barge, watercraft, ortransport truck, the civil penalty imposed under this subsection shall bepayable by the person in whose name the means of conveyance is registered. Ifthe fuel is transported in a railroad tank car, the civil penalty imposedunder this subsection shall be payable by the person responsible for themovement of the motor fuel in the railroad tank car. The amount of the civilpenalty assessed against a person for his first violation shall be $5,000.The amount of the civil penalty assessed against a person for his second orsubsequent violation shall be $10,000.

(2000, cc. 729, 758; 2001, c. 167.)

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