{"data":{"id":"us-va/va.-code-58.1-2296","jurisdiction":"us-va","citation":"Va. Code § 58.1-2296","heading":"Backup tax; liability","body":"A. There is hereby imposed a tax at the rate specified by § 58.1-2295 on fuel not subject to the tax imposed under that section at the time of sale by the distributor to the retail dealer, but subsequently sold or used in such a manner that the previous sale should have been taxed under that section.B. The person selling or using fuel that is subject to the tax imposed by this section shall be liable for the tax.C. The tax liability imposed by this section shall be in addition to any other penalty imposed pursuant to this chapter.2012, cc. 217, 225.","path":["Title 58.1. TAXATION","Subtitle II. TAXES ADMINISTERED BY OTHER AGENCIES","Chapter 22.1. MOTOR VEHICLE FUELS SALES TAX IN CERTAIN TRANSPORTATION DISTRICTS"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-2296/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"6aa198e5ecf1814d05ba8ba0d06ad0b56e612d6cd82826f442f8e1305d32985d","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-2295.1","next":"us-va/va.-code-58.1-2297"},"notice":"GroundRules: Original legal text. Not legal advice."}