Code of Virginia § 58.1-2210. Permissive supplier election to collect tax on out-of-state removals.
292 words·~1 min read·
/va/title-58-1/chapter-22/58-1-2210·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A. An out-of-state supplier who is not required to be licensed under this chapter may elect to obtain a license and thereby become a permissive supplier. An out-of-state supplier who does not make this election shall not act as a permissive supplier for motor fuel that is removed at a terminal in another state and has Virginia as its destination state.
B. An out-of-state supplier who elects to be licensed as a permissive supplier shall comply with
(i)the same requirements imposed on a supplier and
(ii)all of the following with respect to motor fuel that is removed by the permissive supplier at a terminal located in another state and has Virginia 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 the supplier to collect the tax due the Commonwealth on the motor fuel under this chapter;
3. Report and pay the tax due on the fuel in the same manner as if the removal had occurred at a terminal located in Virginia;
4. Keep records of the removal of the fuel and submit to audits concerning the 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 state where 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 in subsection B on the supplier under its general police power and
(ii)submits to the jurisdiction of the Commonwealth only for purposes related to the administration of this chapter.
2000, cc. 729 , 758 .