§ 58.1-2220 Liability for tax on imports
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; or
3. 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.