SECTION 58.1-2249. Tax on alternative fuel  

There is hereby levied a tax at the rate levied on gasoline and gasohol on liquid alternative fuel used to operate a highway vehicle by means of a vehicle supply tank that stores fuel only for the purpose of supplying fuel to operate the vehicle. There is hereby levied a tax at a rate equivalent to that levied on gasoline and gasohol on all other alternative fuel used to operate a highway vehicle. The Commissioner shall determine the equivalent rate applicable to such other alternative fuels.

2000, cc. 729 , 729 ; 2007, c. 729 ; 2012, cc. 729 , 729 ; 2013, c. 729 ; 2014, cc. 729 , 729 ; 2020, cc. 729 , 729 .