Virginia · Through 9/4/2026 · Newer source version available

Va. Code § 58.1-2223: Liability for tax on fuel transferred within terminal transfer system

Where this section sits in the code

Title 58.1. TAXATION
Subtitle II. TAXES ADMINISTERED BY OTHER AGENCIES
Chapter 22. VIRGINIA FUELS TAX ACT
Article 3. MOTOR FUEL TAX; LIABILITY

The tax imposed pursuant to § 58.1-2217 at the point that motor fuel is transferred within the terminal transfer system shall be jointly and severally payable by the supplier of the fuel, the person receiving the fuel, and the terminal operator of the terminal at which the fuel was transferred.2000, cc. 729, 758.

Collected 2026-09-04T15:17:44Z. Source file · JSON

Browse this collection