{"data":{"id":"us-va/va.-code-58.1-2220","jurisdiction":"us-va","citation":"Va. Code § 58.1-2220","heading":"Liability for tax on imports","body":"A. The tax imposed pursuant to § 58.1-2217 at the point that motor fuel is imported by a system transfer (i) to a refinery shall be payable by the refiner or (ii) to a terminal shall be jointly and severally payable by the person importing the fuel and by the terminal operator.B. The tax imposed pursuant to § 58.1-2217 at the point that motor fuel is removed from a terminal rack located in another state and has Virginia as its destination state shall be payable:1. If the importer of the fuel is a licensed supplier in Virginia and the fuel is removed for the supplier's own account for use in Virginia, by the supplier;2. If the supplier of the fuel is licensed in Virginia as an elective supplier or a permissive supplier, by the importer of the fuel to the supplier as trustee; or3. If subdivisions 1 and 2 do not apply, by the importer of the fuel when filing a return with the Commissioner.C. The tax imposed pursuant to § 58.1-2217 at the point that motor fuel is removed from a bulk plant located in another state shall be payable by the person that imports the fuel.2000, cc. 729, 758.","path":["Title 58.1. TAXATION","Subtitle II. TAXES ADMINISTERED BY OTHER AGENCIES","Chapter 22. VIRGINIA FUELS TAX ACT","Article 3. MOTOR FUEL TAX; LIABILITY"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-2220/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"e33887c4cb9adf9c3133a3192f88459b765268838ebdb3a60e5349ba40909629","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-2219","next":"us-va/va.-code-58.1-2221"},"notice":"GroundRules: Original legal text. Not legal advice."}