Code of Virginia § 58.1-2218. Point of imposition of motor fuels tax.
224 words·~1 min read·
/va/title-58-1/chapter-22/58-1-2218·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The tax levied pursuant to § 58.1-2217 is imposed at the point that the motor fuel is:
1. Removed from a refinery or a terminal and, upon removal, is subject to the federal excise tax imposed by 26 U.S.C. § 4081;
2. Imported by a system transfer to a refinery or a terminal and, upon importation, 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 for sale, use, or storage in Virginia and would have been subject to the federal excise tax imposed by 26 U.S.C. § 4081 if it had been removed at a terminal or bulk plant rack in Virginia instead of being imported;
4. If the motor fuel is gasohol,
(i)removed from a terminal or distribution facility, unless the removed fuel is received by a supplier for subsequent sale or
(ii)imported into Virginia outside the terminal transfer system by a means 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 into Virginia; or
6. Transferred within the terminal transfer system and, upon transfer, is subject to the federal excise tax imposed by 26 U.S.C. § 4081.
2000, cc. 729 , 758 ; 2003, c. 781 .