Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE II. Taxes Administered By Other Agencies |
CHAPTER 22. Virginia Fuels Tax Act |
ARTICLE 3. Motor Fuel Tax; Liability |
SECTION 58.1-2217. Taxes levied; rate |
SECTION 58.1-2217.1. Repealed |
SECTION 58.1-2218. Point of imposition of motor fuels tax |
SECTION 58.1-2219. Liability for tax on removals from a terminal |
SECTION 58.1-2220. Liability for tax on imports |
SECTION 58.1-2221. Repealed |
SECTION 58.1-2222. Liability for tax on blended fuel |
SECTION 58.1-2223. Liability for tax on fuel transferred within terminal transfer system |
SECTION 58.1-2224. Tax on unaccounted for motor fuel losses; liability |
SECTION 58.1-2225. Backup tax; liability |
SECTION 58.1-2226. Exemptions from tax |
SECTION 58.1-2227. Sales of aviation jet fuel to licensed aviation consumers |
SECTION 58.1-2228. Exempt access cards; exempt access codes |
SECTION 58.1-2229. Removals by out-of-state bulk user |