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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE II. Taxes Administered By Other Agencies |
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CHAPTER 22. Virginia Fuels Tax Act |
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ARTICLE 3. Motor Fuel Tax; Liability |
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SECTION 58.1-2229. Removals by out-of-state bulk user |
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An out-of-state bulk user shall not remove motor fuel from a terminal in the Commonwealth for use in the state in which the bulk user is located unless the bulk user is licensed under this chapter as an exporter. |