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§ 58.1-2200 Title; nature of tax

A. This chapter shall be known and may be cited as the “Virginia Fuels Tax Act.”

B. All taxes levied under this chapter are imposed upon the ultimate consumer but are precollected as prescribed in this chapter. The levies and assessments imposed on licensees as provided in this chapter are imposed on them as agents of the Commonwealth for the precollection of the tax. The taxes levied under this chapter shall be collected and paid at those times, in the manner, and by those persons specified in this chapter.

History

This law was first created in 2000. The record of its establishment is cataloged in chapters 729 and 758 of that year’s edition of “Acts of Assembly,” the annual state publication listing all changes made to the Code of Virginia in that year.

2000, cc. 729, 758.

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Amendment Attempts

HB1969: Taxation; extension of expiring sunsets, etc.

HB2336: Retail Sales and Use Tax; exempts gold, silver, or platinum bullion, extends sunset. (failed)

SB1321: Retail Sales and Use Tax; exempts gold, silver, or platinum bullion, extends sunset. (failed)

SB572: Retail sales and use tax; exemptions for tangible personal property used for public improvements.