{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2201.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2201.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2201.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2201.html"}],"law_id":59020,"edition_id":1,"section_id":59020,"structure_id":14904,"section_number":"58.1-2201","catch_line":"Definitions","history":"2000, cc. 729, 758; 2001, c. 802; 2002, cc. 4, 7; 2003, c. 781; 2004, c. 340; 2006, cc. 594, 912; 2011, c. 165; 2012, cc. 729, 733; 2013, c. 766.","full_text":"As used in this chapter, unless the context requires otherwise:\n\t\t“Alternative fuel” means a combustible gas, liquid or other energy source that can be used to generate power to operate a highway vehicle and that is neither a motor fuel nor electricity used to recharge an electric motor vehicle or a hybrid electric motor vehicle.\n\t\t“Alternative fuel vehicle” means a vehicle equipped to be powered by a combustible gas, liquid, or other source of energy that can be used to generate power to operate a highway vehicle and that is neither a motor fuel nor electricity used to recharge an electric motor vehicle or a hybrid electric motor vehicle.\n\t\t“Assessment” means a written determination by the Department of the amount of taxes owed by a taxpayer. Assessments made by the Department shall be deemed to be made when a written notice of assessment is delivered to the taxpayer by the Department or is mailed to the taxpayer at the last known address appearing in the Commissioner’s files.\n\t\t“Aviation consumer” means any person who uses in excess of 100,000 gallons of aviation jet fuel in any fiscal year and is licensed pursuant to Article 2 (\u00a7 58.1-2204 et seq.) of this chapter.\n\t\t“Aviation fuel” means aviation gasoline or aviation jet fuel.\n\t\t“Aviation gasoline” means fuel designed for use in the operation of aircraft other than jet aircraft, and sold or used for that purpose.\n\t\t“Aviation jet fuel” means fuel designed for use in the operation of jet or turbo-prop aircraft, and sold or used for that purpose.\n\t\t“Blended fuel” means a mixture composed of gasoline or diesel fuel and another liquid, other than a de minimis amount of a product such as carburetor detergent or oxidation inhibitor, that can be used as a fuel in a highway vehicle.\n\t\t“Blender” means a person who produces blended fuel outside the terminal transfer system.\n\t\t“Bonded aviation jet fuel” means aviation jet fuel held in bonded storage under United States Customs Law and delivered into a fuel tank of aircraft operated by certificated air carriers on international flights.\n\t\t“Bonded importer” means a person, other than a supplier, who imports, by transport truck or another means of transfer outside the terminal transfer system, motor fuel removed from a terminal located in another state in which (i) the state from which the fuel is imported does not require the seller of the fuel to collect motor fuel tax on the removal either at that state’s rate or the rate of the destination state; (ii) the supplier of the fuel is not an elective supplier; or (iii) the supplier of the fuel is not a permissive supplier.\n\t\t“Bulk plant” means a motor fuel storage and distribution facility that is not a terminal and from which motor fuel may be removed at a rack.\n\t\t“Bulk user” means a person who maintains storage facilities for motor fuel and uses part or all of the stored fuel to operate a highway vehicle, watercraft, or aircraft.\n\t\t“Bulk user of alternative fuel” means a person who maintains storage facilities for alternative fuel and uses part or all of the stored fuel to operate a highway vehicle.\n\t\t“Commercial watercraft” means a watercraft employed in the business of commercial fishing, transporting persons or property for compensation or hire, or any other trade or business unless the watercraft is used in an activity of a type generally considered entertainment, amusement, or recreation. The definition shall include a watercraft owned by a private business and used in the conduct of its own business or operations, including but not limited to the transport of persons or property.\n\t\t“Commissioner” means the Commissioner of the Department of Motor Vehicles.\n\t\t“Corporate or partnership officer” means an officer or director of a corporation, partner of a partnership, or member of a limited liability company, who as such officer, director, partner or member is under a duty to perform on behalf of the corporation, partnership, or limited liability company the tax collection, accounting, or remitting obligations.\n\t\t“Department” means the Department of Motor Vehicles, acting directly or through its duly authorized officers and agents.\n\t\t“Designated inspection site” means any state highway inspection station, weigh station, agricultural inspection station, mobile station, or other location designated by the Commissioner or his designee to be used as a fuel inspection site.\n\t\t“Destination state” means the state, territory, or foreign country to which motor fuel is directed for delivery into a storage facility, a receptacle, a container, or a type of transportation equipment for the purpose of resale or use. The term shall not include a tribal reservation of any recognized Native American tribe.\n\t\t“Diesel fuel” means any liquid that is suitable for use as a fuel in a diesel-powered highway vehicle or watercraft. The term shall include undyed #1 fuel oil and undyed #2 fuel oil, but shall not include gasoline or aviation jet fuel.\n\t\t“Distributor” means a person who acquires motor fuel from a supplier or from another distributor for subsequent sale.\n\t\t“Dyed diesel fuel” means diesel fuel that meets the dyeing and marking requirements of 26 U.S.C. \u00a7 4082.\n\t\t“Elective supplier” means a supplier who (i) is required to be licensed in the Commonwealth and (ii) elects to collect the tax due the Commonwealth on motor fuel that is removed at a terminal located in another state and has Virginia as its destination state.\n\t\t“Electric motor vehicle” means a motor vehicle that uses electricity as its only source of motive power.\n\t\t“End seller” means the person who sells fuel to the ultimate user of the fuel.\n\t\t“Export” means to obtain motor fuel in Virginia for sale or distribution in another state, territory, or foreign country. Motor fuel delivered out-of-state by or for the seller constitutes an export by the seller, and motor fuel delivered out-of-state by or for the purchaser constitutes an export by the purchaser.\n\t\t“Exporter” means a person who obtains motor fuel in Virginia for sale or distribution in another state, territory, or foreign country.\n\t\t“Fuel” includes motor fuel and alternative fuel.\n\t\t“Fuel alcohol” means methanol or fuel grade ethanol.\n\t\t“Fuel alcohol provider” means a person who (i) produces fuel alcohol or (ii) imports fuel alcohol outside the terminal transfer system by means of a marine vessel, a transport truck, a tank wagon, or a railroad tank car.\n\t\t“Gasohol” means a blended fuel composed of gasoline and fuel grade ethanol.\n\t\t“Gasoline” means (i) all products that are commonly or commercially known or sold as gasoline and are suitable for use as a fuel in a highway vehicle, aircraft, or watercraft, other than products that have an American Society for Testing Materials octane number of less than 75 as determined by the motor method; (ii) a petroleum product component of gasoline, such as naphtha, reformate, or toluene; (iii) gasohol; and (iv) fuel grade ethanol. The term does not include aviation gasoline sold for use in an aircraft engine.\n\t\t“Governmental entity” means (i) the Commonwealth or any political subdivision thereof or (ii) the United States or its departments, agencies, and instrumentalities.\n\t\t“Gross gallons” means an amount of motor fuel measured in gallons, exclusive of any temperature, pressure, or other adjustments.\n\t\t“Heating oil” means any combustible liquid, including but not limited to dyed #1 fuel oil, dyed #2 fuel oil, and kerosene, that is burned in a boiler, furnace, or stove for heating or for industrial processing purposes.\n\t\t“Highway” means every way or place of whatever nature open to the use of the public for purposes of vehicular travel in the Commonwealth, including the streets and alleys in towns and cities.\n\t\t“Highway vehicle” means a self-propelled vehicle designed for use on a highway.\n\t\t“Hybrid electric motor vehicle” means a motor vehicle that uses electricity and another source of motive power.\n\t\t“Import” means to bring motor fuel into Virginia by any means of conveyance other than in the fuel supply tank of a highway vehicle. Motor fuel delivered into Virginia from out-of-state by or for the seller constitutes an import by the seller, and motor fuel delivered into Virginia from out-of-state by or for the purchaser constitutes an import by the purchaser.\n\t\t“Importer” means a person who obtains motor fuel outside of Virginia and brings that motor fuel into Virginia by any means of conveyance other than in the fuel tank of a highway vehicle. For purposes of this chapter, a motor fuel transporter shall not be considered an importer.\n\t\t“In-state-only supplier” means (i) a supplier who is required to have a license and who elects not to collect the tax due the Commonwealth on motor fuel that is removed by that supplier at a terminal located in another state and has Virginia as its destination state or (ii) a supplier who does business only in Virginia.\n\t\t“Licensee” means any person licensed by the Commissioner pursuant to Article 2 (\u00a7 58.1-2204 et seq.) of this chapter or \u00a7 58.1-2244.\n\t\t“Liquid” means any substance that is liquid above its freezing point.\n\t\t“Motor fuel” means gasoline, diesel fuel, blended fuel, and aviation fuel.\n\t\t“Motor fuel transporter” means a person who transports motor fuel for hire by means of a pipeline, a tank wagon, a transport truck, a railroad tank car, or a marine vessel.\n\t\t“Net gallons” means the amount of motor fuel measured in gallons when adjusted to a temperature of 60 degrees Fahrenheit and a pressure of 14.7 pounds per square inch.\n\t\t“Occasional importer” means any person who (i) imports motor fuel by any means outside the terminal transfer system and (ii) is not required to be licensed as a bonded importer.\n\t\t“Permissive supplier” means an out-of-state supplier who elects, but is not required, to have a supplier’s license under this chapter.\n\t\t“Person” means any individual; firm; cooperative; association; corporation; limited liability company; trust; business trust; syndicate; partnership; limited liability partnership; joint venture; receiver; trustee in bankruptcy; club, society or other group or combination acting as a unit; or public body, including but not limited to the Commonwealth, any other state, and any agency, department, institution, political subdivision or instrumentality of the Commonwealth or any other state.\n\t\t“Position holder” means a person who holds an inventory position of motor fuel in a terminal, as reflected on the records of the terminal operator. A person holds an “inventory position of motor fuel” when he has a contract with the terminal operator for the use of storage facilities and terminaling services for fuel at the terminal. The term includes a terminal operator who owns fuel in the terminal.\n\t\t“Principal” means (i) if a partnership, all its partners; (ii) if a corporation, all its officers, directors, and controlling direct or indirect owners; (iii) if a limited liability company, all its members; and (iv) or an individual.\n\t\t“Provider of alternative fuel” means a person who (i) acquires alternative fuel for sale or delivery to a bulk user or a retailer; (ii) maintains storage facilities for alternative fuel, part or all of which the person sells to someone other than a bulk user or a retailer to operate a highway vehicle; (iii) sells alternative fuel and uses part of the fuel acquired for sale to operate a highway vehicle by means of a fuel supply line from the cargo tank of the vehicle to the engine of the vehicle; or (iv) imports alternative fuel into Virginia, by a means other than the usual tank or receptacle connected with the engine of a highway vehicle, for sale or use by that person to operate a highway vehicle.\n\t\t“Rack” means a facility that contains a mechanism for delivering motor fuel from a refinery, terminal, or bulk plant into a transport truck, railroad tank car, or other means of transfer that is outside the terminal transfer system.\n\t\t“Refiner” means any person who owns, operates, or otherwise controls a refinery.\n\t\t“Refinery” means a facility for the manufacture or reprocessing of finished or unfinished petroleum products usable as motor fuel and from which motor fuel may be removed by pipeline or marine vessel or at a rack.\n\t\t“Removal” means a physical transfer other than by evaporation, loss, or destruction. A physical transfer to a transport truck or other means of conveyance outside the terminal transfer system is complete upon delivery into the means of conveyance.\n\t\t“Retailer” means a person who (i) maintains storage facilities for motor fuel and (ii) sells the fuel at retail or dispenses the fuel at a retail location.\n\t\t“Retailer of alternative fuel” means a person who (i) maintains storage facilities for alternative fuel and (ii) sells or dispenses the fuel at retail, to be used to generate power to operate a highway vehicle.\n\t\t“Supplier” means (i) a position holder, or (ii) a person who receives motor fuel pursuant to a two-party exchange. A licensed supplier includes a licensed elective supplier and licensed permissive supplier.\n\t\t“System transfer” means a transfer (i) of motor fuel within the terminal transfer system or (ii) of fuel grade ethanol by transport truck or railroad tank car.\n\t\t“Tank wagon” means a straight truck or straight truck\/trailer combination designed or used to carry fuel and having a capacity of less than 6,000 gallons.\n\t\t“Terminal” means a motor fuel storage and distribution facility (i) to which a terminal control number has been assigned by the Internal Revenue Service, (ii) to which motor fuel is supplied by pipeline or marine vessel, and (iii) from which motor fuel may be removed at a rack.\n\t\t“Terminal operator” means a person who owns, operates, or otherwise controls a terminal.\n\t\t“Terminal transfer system” means a motor fuel distribution system consisting of refineries, pipelines, marine vessels, and terminals, and which is a “bulk transfer\/terminal system” under 26 C.F.R. Part 48.4081-1.\n\t\t“Transmix” means (i) the buffer or interface between two different products in a pipeline shipment or (ii) a mix of two different products within a refinery or terminal that results in an off-grade mixture.\n\t\t“Transport truck” means a tractor truck\/semitrailer combination designed or used to transport cargoes of motor fuel over a highway.\n\t\t“Trustee” means a person who (i) is licensed as a supplier, an elective supplier, or a permissive supplier and receives tax payments from and on behalf of a licensed or unlicensed distributor, or other person pursuant to \u00a7 58.1-2231 or (ii) is licensed as a provider of alternative fuel and receives tax payments from and on behalf of a bulk user of alternative fuel, retailer of alternative fuel or other person pursuant to \u00a7 58.1-2252.\n\t\t“Two-party exchange” means a transaction in which fuel is transferred from one licensed supplier to another licensed supplier pursuant to an exchange agreement, which transaction (i) includes a transfer from the person who holds the inventory position in taxable motor fuel in the terminal as reflected on the records of the terminal operator and (ii) is completed prior to removal of the product from the terminal by the receiving exchange partner.\n\t\t“Undyed diesel fuel” means diesel fuel that is not subject to the United States Environmental Protection Agency or Internal Revenue Service fuel-dyeing requirements.\n\t\t“Use” means the actual consumption or receipt of motor fuel by any person into a highway vehicle, aircraft, or watercraft.\n\t\t“Watercraft” means any vehicle used on waterways.\n\t\t“Wholesale price” means the price at the rack.","order_by":null,"text":{"0":{"id":216405,"text":"As used in this chapter, unless the context requires otherwise:\n\t\t“Alternative fuel” means a combustible gas, liquid or other energy source that can be used to generate power to operate a highway vehicle and that is neither a motor fuel nor electricity used to recharge an electric motor vehicle or a hybrid electric motor vehicle.\n\t\t“Alternative fuel vehicle” means a vehicle equipped to be powered by a combustible gas, liquid, or other source of energy that can be used to generate power to operate a highway vehicle and that is neither a motor fuel nor electricity used to recharge an electric motor vehicle or a hybrid electric motor vehicle.\n\t\t“Assessment” means a written determination by the Department of the amount of taxes owed by a taxpayer. Assessments made by the Department shall be deemed to be made when a written notice of assessment is delivered to the taxpayer by the Department or is mailed to the taxpayer at the last known address appearing in the Commissioner’s files.\n\t\t“Aviation consumer” means any person who uses in excess of 100,000 gallons of aviation jet fuel in any fiscal year and is licensed pursuant to Article 2 (\u00a7 58.1-2204 et seq.) of this chapter.\n\t\t“Aviation fuel” means aviation gasoline or aviation jet fuel.\n\t\t“Aviation gasoline” means fuel designed for use in the operation of aircraft other than jet aircraft, and sold or used for that purpose.\n\t\t“Aviation jet fuel” means fuel designed for use in the operation of jet or turbo-prop aircraft, and sold or used for that purpose.\n\t\t“Blended fuel” means a mixture composed of gasoline or diesel fuel and another liquid, other than a de minimis amount of a product such as carburetor detergent or oxidation inhibitor, that can be used as a fuel in a highway vehicle.\n\t\t“Blender” means a person who produces blended fuel outside the terminal transfer system.\n\t\t“Bonded aviation jet fuel” means aviation jet fuel held in bonded storage under United States Customs Law and delivered into a fuel tank of aircraft operated by certificated air carriers on international flights.\n\t\t“Bonded importer” means a person, other than a supplier, who imports, by transport truck or another means of transfer outside the terminal transfer system, motor fuel removed from a terminal located in another state in which (i) the state from which the fuel is imported does not require the seller of the fuel to collect motor fuel tax on the removal either at that state’s rate or the rate of the destination state; (ii) the supplier of the fuel is not an elective supplier; or (iii) the supplier of the fuel is not a permissive supplier.\n\t\t“Bulk plant” means a motor fuel storage and distribution facility that is not a terminal and from which motor fuel may be removed at a rack.\n\t\t“Bulk user” means a person who maintains storage facilities for motor fuel and uses part or all of the stored fuel to operate a highway vehicle, watercraft, or aircraft.\n\t\t“Bulk user of alternative fuel” means a person who maintains storage facilities for alternative fuel and uses part or all of the stored fuel to operate a highway vehicle.\n\t\t“Commercial watercraft” means a watercraft employed in the business of commercial fishing, transporting persons or property for compensation or hire, or any other trade or business unless the watercraft is used in an activity of a type generally considered entertainment, amusement, or recreation. The definition shall include a watercraft owned by a private business and used in the conduct of its own business or operations, including but not limited to the transport of persons or property.\n\t\t“Commissioner” means the Commissioner of the Department of Motor Vehicles.\n\t\t“Corporate or partnership officer” means an officer or director of a corporation, partner of a partnership, or member of a limited liability company, who as such officer, director, partner or member is under a duty to perform on behalf of the corporation, partnership, or limited liability company the tax collection, accounting, or remitting obligations.\n\t\t“Department” means the Department of Motor Vehicles, acting directly or through its duly authorized officers and agents.\n\t\t“Designated inspection site” means any state highway inspection station, weigh station, agricultural inspection station, mobile station, or other location designated by the Commissioner or his designee to be used as a fuel inspection site.\n\t\t“Destination state” means the state, territory, or foreign country to which motor fuel is directed for delivery into a storage facility, a receptacle, a container, or a type of transportation equipment for the purpose of resale or use. The term shall not include a tribal reservation of any recognized Native American tribe.\n\t\t“Diesel fuel” means any liquid that is suitable for use as a fuel in a diesel-powered highway vehicle or watercraft. The term shall include undyed #1 fuel oil and undyed #2 fuel oil, but shall not include gasoline or aviation jet fuel.\n\t\t“Distributor” means a person who acquires motor fuel from a supplier or from another distributor for subsequent sale.\n\t\t“Dyed diesel fuel” means diesel fuel that meets the dyeing and marking requirements of 26 U.S.C. \u00a7 4082.\n\t\t“Elective supplier” means a supplier who (i) is required to be licensed in the Commonwealth and (ii) elects to collect the tax due the Commonwealth on motor fuel that is removed at a terminal located in another state and has Virginia as its destination state.\n\t\t“Electric motor vehicle” means a motor vehicle that uses electricity as its only source of motive power.\n\t\t“End seller” means the person who sells fuel to the ultimate user of the fuel.\n\t\t“Export” means to obtain motor fuel in Virginia for sale or distribution in another state, territory, or foreign country. Motor fuel delivered out-of-state by or for the seller constitutes an export by the seller, and motor fuel delivered out-of-state by or for the purchaser constitutes an export by the purchaser.\n\t\t“Exporter” means a person who obtains motor fuel in Virginia for sale or distribution in another state, territory, or foreign country.\n\t\t“Fuel” includes motor fuel and alternative fuel.\n\t\t“Fuel alcohol” means methanol or fuel grade ethanol.\n\t\t“Fuel alcohol provider” means a person who (i) produces fuel alcohol or (ii) imports fuel alcohol outside the terminal transfer system by means of a marine vessel, a transport truck, a tank wagon, or a railroad tank car.\n\t\t“Gasohol” means a blended fuel composed of gasoline and fuel grade ethanol.\n\t\t“Gasoline” means (i) all products that are commonly or commercially known or sold as gasoline and are suitable for use as a fuel in a highway vehicle, aircraft, or watercraft, other than products that have an American Society for Testing Materials octane number of less than 75 as determined by the motor method; (ii) a petroleum product component of gasoline, such as naphtha, reformate, or toluene; (iii) gasohol; and (iv) fuel grade ethanol. The term does not include aviation gasoline sold for use in an aircraft engine.\n\t\t“Governmental entity” means (i) the Commonwealth or any political subdivision thereof or (ii) the United States or its departments, agencies, and instrumentalities.\n\t\t“Gross gallons” means an amount of motor fuel measured in gallons, exclusive of any temperature, pressure, or other adjustments.\n\t\t“Heating oil” means any combustible liquid, including but not limited to dyed #1 fuel oil, dyed #2 fuel oil, and kerosene, that is burned in a boiler, furnace, or stove for heating or for industrial processing purposes.\n\t\t“Highway” means every way or place of whatever nature open to the use of the public for purposes of vehicular travel in the Commonwealth, including the streets and alleys in towns and cities.\n\t\t“Highway vehicle” means a self-propelled vehicle designed for use on a highway.\n\t\t“Hybrid electric motor vehicle” means a motor vehicle that uses electricity and another source of motive power.\n\t\t“Import” means to bring motor fuel into Virginia by any means of conveyance other than in the fuel supply tank of a highway vehicle. Motor fuel delivered into Virginia from out-of-state by or for the seller constitutes an import by the seller, and motor fuel delivered into Virginia from out-of-state by or for the purchaser constitutes an import by the purchaser.\n\t\t“Importer” means a person who obtains motor fuel outside of Virginia and brings that motor fuel into Virginia by any means of conveyance other than in the fuel tank of a highway vehicle. For purposes of this chapter, a motor fuel transporter shall not be considered an importer.\n\t\t“In-state-only supplier” means (i) a supplier who is required to have a license and who elects not to collect the tax due the Commonwealth on motor fuel that is removed by that supplier at a terminal located in another state and has Virginia as its destination state or (ii) a supplier who does business only in Virginia.\n\t\t“Licensee” means any person licensed by the Commissioner pursuant to Article 2 (\u00a7 58.1-2204 et seq.) of this chapter or \u00a7 58.1-2244.\n\t\t“Liquid” means any substance that is liquid above its freezing point.\n\t\t“Motor fuel” means gasoline, diesel fuel, blended fuel, and aviation fuel.\n\t\t“Motor fuel transporter” means a person who transports motor fuel for hire by means of a pipeline, a tank wagon, a transport truck, a railroad tank car, or a marine vessel.\n\t\t“Net gallons” means the amount of motor fuel measured in gallons when adjusted to a temperature of 60 degrees Fahrenheit and a pressure of 14.7 pounds per square inch.\n\t\t“Occasional importer” means any person who (i) imports motor fuel by any means outside the terminal transfer system and (ii) is not required to be licensed as a bonded importer.\n\t\t“Permissive supplier” means an out-of-state supplier who elects, but is not required, to have a supplier’s license under this chapter.\n\t\t“Person” means any individual; firm; cooperative; association; corporation; limited liability company; trust; business trust; syndicate; partnership; limited liability partnership; joint venture; receiver; trustee in bankruptcy; club, society or other group or combination acting as a unit; or public body, including but not limited to the Commonwealth, any other state, and any agency, department, institution, political subdivision or instrumentality of the Commonwealth or any other state.\n\t\t“Position holder” means a person who holds an inventory position of motor fuel in a terminal, as reflected on the records of the terminal operator. A person holds an “inventory position of motor fuel” when he has a contract with the terminal operator for the use of storage facilities and terminaling services for fuel at the terminal. The term includes a terminal operator who owns fuel in the terminal.\n\t\t“Principal” means (i) if a partnership, all its partners; (ii) if a corporation, all its officers, directors, and controlling direct or indirect owners; (iii) if a limited liability company, all its members; and (iv) or an individual.\n\t\t“Provider of alternative fuel” means a person who (i) acquires alternative fuel for sale or delivery to a bulk user or a retailer; (ii) maintains storage facilities for alternative fuel, part or all of which the person sells to someone other than a bulk user or a retailer to operate a highway vehicle; (iii) sells alternative fuel and uses part of the fuel acquired for sale to operate a highway vehicle by means of a fuel supply line from the cargo tank of the vehicle to the engine of the vehicle; or (iv) imports alternative fuel into Virginia, by a means other than the usual tank or receptacle connected with the engine of a highway vehicle, for sale or use by that person to operate a highway vehicle.\n\t\t“Rack” means a facility that contains a mechanism for delivering motor fuel from a refinery, terminal, or bulk plant into a transport truck, railroad tank car, or other means of transfer that is outside the terminal transfer system.\n\t\t“Refiner” means any person who owns, operates, or otherwise controls a refinery.\n\t\t“Refinery” means a facility for the manufacture or reprocessing of finished or unfinished petroleum products usable as motor fuel and from which motor fuel may be removed by pipeline or marine vessel or at a rack.\n\t\t“Removal” means a physical transfer other than by evaporation, loss, or destruction. A physical transfer to a transport truck or other means of conveyance outside the terminal transfer system is complete upon delivery into the means of conveyance.\n\t\t“Retailer” means a person who (i) maintains storage facilities for motor fuel and (ii) sells the fuel at retail or dispenses the fuel at a retail location.\n\t\t“Retailer of alternative fuel” means a person who (i) maintains storage facilities for alternative fuel and (ii) sells or dispenses the fuel at retail, to be used to generate power to operate a highway vehicle.\n\t\t“Supplier” means (i) a position holder, or (ii) a person who receives motor fuel pursuant to a two-party exchange. A licensed supplier includes a licensed elective supplier and licensed permissive supplier.\n\t\t“System transfer” means a transfer (i) of motor fuel within the terminal transfer system or (ii) of fuel grade ethanol by transport truck or railroad tank car.\n\t\t“Tank wagon” means a straight truck or straight truck\/trailer combination designed or used to carry fuel and having a capacity of less than 6,000 gallons.\n\t\t“Terminal” means a motor fuel storage and distribution facility (i) to which a terminal control number has been assigned by the Internal Revenue Service, (ii) to which motor fuel is supplied by pipeline or marine vessel, and (iii) from which motor fuel may be removed at a rack.\n\t\t“Terminal operator” means a person who owns, operates, or otherwise controls a terminal.\n\t\t“Terminal transfer system” means a motor fuel distribution system consisting of refineries, pipelines, marine vessels, and terminals, and which is a “bulk transfer\/terminal system” under 26 C.F.R. Part 48.4081-1.\n\t\t“Transmix” means (i) the buffer or interface between two different products in a pipeline shipment or (ii) a mix of two different products within a refinery or terminal that results in an off-grade mixture.\n\t\t“Transport truck” means a tractor truck\/semitrailer combination designed or used to transport cargoes of motor fuel over a highway.\n\t\t“Trustee” means a person who (i) is licensed as a supplier, an elective supplier, or a permissive supplier and receives tax payments from and on behalf of a licensed or unlicensed distributor, or other person pursuant to \u00a7 58.1-2231 or (ii) is licensed as a provider of alternative fuel and receives tax payments from and on behalf of a bulk user of alternative fuel, retailer of alternative fuel or other person pursuant to \u00a7 58.1-2252.\n\t\t“Two-party exchange” means a transaction in which fuel is transferred from one licensed supplier to another licensed supplier pursuant to an exchange agreement, which transaction (i) includes a transfer from the person who holds the inventory position in taxable motor fuel in the terminal as reflected on the records of the terminal operator and (ii) is completed prior to removal of the product from the terminal by the receiving exchange partner.\n\t\t“Undyed diesel fuel” means diesel fuel that is not subject to the United States Environmental Protection Agency or Internal Revenue Service fuel-dyeing requirements.\n\t\t“Use” means the actual consumption or receipt of motor fuel by any person into a highway vehicle, aircraft, or watercraft.\n\t\t“Watercraft” means any vehicle used on waterways.\n\t\t“Wholesale price” means the price at the rack.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14904,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:50:42","date_modified":"2026-06-26 03:50:42","permalink":{"id":255333,"object_type":"structure","relational_id":14904,"identifier":"1","token":"58.1\/II\/22\/1","url":"\/58.1\/II\/22\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13668,"edition_id":1,"name":"Virginia Fuels Tax Act","identifier":"22","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:45:31","date_modified":"2026-06-26 03:45:31","permalink":{"id":255331,"object_type":"structure","relational_id":13668,"identifier":"22","token":"58.1\/II\/22","url":"\/58.1\/II\/22\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":56899,"structure_id":14904,"section_number":"58.1-2200","catch_line":"Title; nature of tax","url":"\/58.1-2200\/","token":"58.1\/II\/22\/1\/58.1-2200","metadata":false},{"id":59020,"structure_id":14904,"section_number":"58.1-2201","catch_line":"Definitions","url":"\/58.1-2201\/","token":"58.1\/II\/22\/1\/58.1-2201","metadata":false},{"id":78382,"structure_id":14904,"section_number":"58.1-2202","catch_line":"Regulations; forms","url":"\/58.1-2202\/","token":"58.1\/II\/22\/1\/58.1-2202","metadata":false},{"id":59168,"structure_id":14904,"section_number":"58.1-2203","catch_line":"Exchange of information; penalties","url":"\/58.1-2203\/","token":"58.1\/II\/22\/1\/58.1-2203","metadata":false}],"previous_section":{"id":56899,"structure_id":14904,"section_number":"58.1-2200","catch_line":"Title; nature of tax","url":"\/58.1-2200\/","token":"58.1\/II\/22\/1\/58.1-2200","metadata":false},"next_section":{"id":78382,"structure_id":14904,"section_number":"58.1-2202","catch_line":"Regulations; forms","url":"\/58.1-2202\/","token":"58.1\/II\/22\/1\/58.1-2202","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2201\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 729<\/a> and 758<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 8 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2001, chapter 802<\/a>; in 2002, chapters 4<\/a> and 7<\/a>; in 2003, chapter 781<\/a>; in 2004, chapter 340<\/a>; in 2006, chapters 594<\/a> and 912<\/a>; in 2011, chapter 165<\/a>; in 2012, chapters 729<\/a> and 733<\/a>; in 2013, chapter 766<\/a>.<\/p>","references":[{"id":70997,"section_number":"46.2-1144.1","catch_line":"Overweight permits for tank wagons","order_by":null,"url":"\/46.2-1144.1\/"},{"id":70851,"section_number":"46.2-772","catch_line":"(For contingent expiration, see Acts 2020, cc. 1230 and 1275) Highway use fee","order_by":null,"url":"\/46.2-772\/"},{"id":85912,"section_number":"58.1-2226","catch_line":"Exemptions from tax","order_by":null,"url":"\/58.1-2226\/"},{"id":84453,"section_number":"58.1-2292","catch_line":"Definitions","order_by":null,"url":"\/58.1-2292\/"},{"id":58225,"section_number":"58.1-3700.1","catch_line":"Definitions","order_by":null,"url":"\/58.1-3700.1\/"},{"id":75872,"section_number":"58.1-609.1","catch_line":"Governmental and commodities exemptions","order_by":null,"url":"\/58.1-609.1\/"},{"id":71863,"section_number":"62.1-44.34:13","catch_line":"Levy of fee for Fund maintenance","order_by":null,"url":"\/62.1-44.34_13\/"}],"refers_to":[{"id":81731,"section_number":"58.1-2204","catch_line":"Persons required to be licensed","order_by":null,"url":"\/58.1-2204\/"},{"id":64544,"section_number":"58.1-2231","catch_line":"Remittance of tax to supplier","order_by":null,"url":"\/58.1-2231\/"},{"id":85032,"section_number":"58.1-2244","catch_line":"Persons required to be licensed","order_by":null,"url":"\/58.1-2244\/"},{"id":69152,"section_number":"58.1-2252","catch_line":"Remittance of tax to provider of alternative fuel","order_by":null,"url":"\/58.1-2252\/"}],"permalink":{"id":255339,"object_type":"law","relational_id":59020,"identifier":"58.1-2201","token":"58.1\/II\/22\/1\/58.1-2201","url":"\/58.1-2201\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2201\/","token":"58.1\/II\/22\/1\/58.1-2201","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2201","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in this chapter, unless the context requires otherwise:\n\t\t“Alternative fuel” means a combustible gas, liquid<\/span> or other energy source that can be used to generate power to operate a highway vehicle<\/span> and that is neither a motor fuel nor electricity used to recharge an electric motor vehicle<\/span> or a hybrid electric motor vehicle<\/span><\/span>.\n\t\t“Alternative fuel vehicle<\/span>” means a vehicle equipped to be powered by a combustible gas, liquid<\/span>, or other source of energy that can be used to generate power to operate a highway vehicle<\/span> and that is neither a motor fuel nor electricity used to recharge an electric motor vehicle<\/span> or a hybrid electric motor vehicle<\/span><\/span>.\n\t\t“Assessment<\/span>” means a written determination by the Department<\/span> of the amount of taxes owed by a taxpayer<\/span>. Assessments<\/span> made by the Department<\/span> shall be deemed to be made when a written notice of assessment<\/span> is delivered to the taxpayer<\/span> by the Department<\/span> or is mailed to the taxpayer<\/span> at the last known address appearing in the Commissioner<\/span>’s files.\n\t\t“Aviation consumer<\/span>” means any person<\/span> who uses<\/span> in excess of 100,000 gallons of aviation jet fuel<\/span> in any fiscal year and is licensed pursuant to Article 2 (\u00a7 58.1-2204<\/a> et seq.) of this chapter.\n\t\t“Aviation fuel<\/span>” means aviation gasoline<\/span> or aviation jet fuel<\/span>.\n\t\t“Aviation gasoline<\/span>” means fuel designed for use<\/span> in the operation of aircraft other than jet aircraft, and sold or used for that purpose.\n\t\t“Aviation jet fuel<\/span>” means fuel designed for use<\/span> in the operation of jet or turbo-prop aircraft, and sold or used for that purpose.\n\t\t“Blended fuel<\/span>” means a mixture composed of gasoline or diesel fuel and another liquid<\/span>, other than a de minimis amount of a product such as carburetor detergent or oxidation inhibitor, that can be used as a fuel in a highway vehicle<\/span>.\n\t\t“Blender<\/span>” means a person<\/span> who produces blended fuel<\/span> outside the terminal transfer system<\/span>.\n\t\t“Bonded aviation jet fuel<\/span><\/span>” means aviation jet fuel<\/span> held in bonded storage under United States Customs Law<\/span> and delivered into a fuel tank of aircraft operated by certificated air carriers on international flights.\n\t\t“Bonded importer<\/span>” means a person<\/span>, other than a supplier, who imports<\/span>, by transport truck<\/span> or another means of transfer outside the terminal transfer system<\/span>, motor fuel removed from a terminal located in another state in which (i) the state from which the fuel is imported does not require the seller of the fuel to collect motor fuel tax on the removal<\/span> either at that state’s rate or the rate of the destination state<\/span>; (ii) the supplier of the fuel is not an elective supplier<\/span>; or (iii) the supplier of the fuel is not a permissive supplier<\/span>.\n\t\t“Bulk plant<\/span>” means a motor fuel storage and distribution facility that is not a terminal and from which motor fuel may be removed at a rack<\/span>.\n\t\t“Bulk user” means a person<\/span> who maintains storage facilities for motor fuel and uses<\/span> part or all of the stored fuel to operate a highway vehicle<\/span>, watercraft, or aircraft.\n\t\t“Bulk user of alternative fuel<\/span>” means a person<\/span> who maintains storage facilities for alternative fuel and uses<\/span> part or all of the stored fuel to operate a highway vehicle<\/span>.\n\t\t“Commercial watercraft<\/span>” means a watercraft employed in the business of commercial fishing, transporting persons<\/span> or property for compensation or hire, or any other trade or business unless the watercraft is used in an activity of a type generally considered entertainment, amusement, or recreation. The definition shall include a watercraft owned by a private business and used in the conduct of its own business or operations, including but not limited to the transport of persons<\/span> or property.\n\t\t“Commissioner<\/span>” means the Commissioner<\/span> of the Department<\/span> of Motor Vehicles.\n\t\t“Corporate or partnership officer<\/span>” means an officer or director of a corporation, partner of a partnership, or member of a limited liability company, who as such officer, director, partner or member is under a duty to perform on behalf of the corporation, partnership, or limited liability company the tax collection, accounting, or remitting obligations.\n\t\t“Department<\/span>” means the Department<\/span> of Motor Vehicles, acting directly or through its duly authorized officers and agents.\n\t\t“Designated inspection site<\/span>” means any state highway inspection station, weigh station, agricultural inspection station, mobile station, or other location designated by the Commissioner<\/span> or his designee to be used as a fuel inspection site.\n\t\t“Destination state<\/span>” means the state, territory, or foreign country to which motor fuel is directed for delivery into a storage facility, a receptacle, a container, or a type of transportation equipment for the purpose of resale or use<\/span>. The term shall not include a tribal reservation of any recognized Native American tribe.\n\t\t“Diesel fuel” means any liquid<\/span> that is suitable for use<\/span> as a fuel in a diesel-powered highway vehicle<\/span> or watercraft. The term shall include undyed #1 fuel oil and undyed #2 fuel oil, but shall not include gasoline or aviation jet fuel<\/span>.\n\t\t“Distributor<\/span>” means a person<\/span> who acquires motor fuel from a supplier or from another distributor<\/span> for subsequent sale.\n\t\t“Dyed diesel fuel<\/span>” means diesel fuel that meets the dyeing and marking requirements of 26 U.S.C. \u00a7 4082.\n\t\t“Elective supplier<\/span>” means a supplier who (i) is required to be licensed in the Commonwealth and (ii) elects to collect the tax due the Commonwealth on motor fuel that is removed at a terminal located in another state and has Virginia as its destination state<\/span>.\n\t\t“Electric motor vehicle<\/span>” means a motor vehicle that uses<\/span> electricity as its only source of motive power.\n\t\t“End seller<\/span>” means the person<\/span> who sells fuel to the ultimate user of the fuel.\n\t\t“Export<\/span>” means to obtain motor fuel in Virginia for sale or distribution in another state, territory, or foreign country. Motor fuel delivered out-of-state by or for the seller constitutes an export<\/span> by the seller, and motor fuel delivered out-of-state by or for the purchaser constitutes an export<\/span> by the purchaser.\n\t\t“Exporter<\/span>” means a person<\/span> who obtains motor fuel in Virginia for sale or distribution in another state, territory, or foreign country.\n\t\t“Fuel” includes motor fuel and alternative fuel.\n\t\t“Fuel alcohol” means methanol or fuel grade ethanol.\n\t\t“Fuel alcohol provider<\/span>” means a person<\/span> who (i) produces fuel alcohol or (ii) imports<\/span> fuel alcohol outside the terminal transfer system<\/span> by means of a marine vessel, a transport truck<\/span>, a tank wagon<\/span>, or a railroad tank car.\n\t\t“Gasohol<\/span>” means a blended fuel<\/span> composed of gasoline and fuel grade ethanol.\n\t\t“Gasoline” means (i) all products that are commonly or commercially known or sold as gasoline and are suitable for use<\/span> as a fuel in a highway vehicle<\/span>, aircraft, or watercraft, other than products that have an American Society for Testing Materials<\/span> octane number of less than 75 as determined by the motor method; (ii) a petroleum product component of gasoline, such as naphtha, reformate, or toluene; (iii) gasohol<\/span>; and (iv) fuel grade ethanol. The term does not include aviation gasoline<\/span> sold for use<\/span> in an aircraft engine.\n\t\t“Governmental entity<\/span>” means (i) the Commonwealth or any political subdivision thereof or (ii) the United States or its departments<\/span>, agencies, and instrumentalities.\n\t\t“Gross gallons<\/span>” means an amount of motor fuel measured in gallons, exclusive of any temperature, pressure, or other adjustments.\n\t\t“Heating oil<\/span>” means any combustible liquid<\/span>, including but not limited to dyed #1 fuel oil, dyed #2 fuel oil, and kerosene, that is burned in a boiler, furnace, or stove for heating or for industrial processing purposes.\n\t\t“Highway” means every way or place of whatever nature open to the use<\/span> of the public for purposes of vehicular travel in the Commonwealth, including the streets and alleys in towns and cities.\n\t\t“Highway vehicle<\/span>” means a self-propelled vehicle designed for use<\/span> on a highway.\n\t\t“Hybrid electric motor vehicle<\/span><\/span>” means a motor vehicle that uses<\/span> electricity and another source of motive power.\n\t\t“Import<\/span>” means to bring motor fuel into Virginia by any means of conveyance other than in the fuel supply tank of a highway vehicle<\/span>. Motor fuel delivered into Virginia from out-of-state by or for the seller constitutes an import<\/span> by the seller, and motor fuel delivered into Virginia from out-of-state by or for the purchaser constitutes an import<\/span> by the purchaser.\n\t\t“Importer” means a person<\/span> who obtains motor fuel outside of Virginia and brings that motor fuel into Virginia by any means of conveyance other than in the fuel tank of a highway vehicle<\/span>. For purposes of this chapter, a motor fuel transporter<\/span> shall not be considered an importer.\n\t\t“In-state-only supplier<\/span>” means (i) a supplier who is required to have a license and who elects not to collect the tax due the Commonwealth on motor fuel that is removed by that supplier at a terminal located in another state and has Virginia as its destination state<\/span> or (ii) a supplier who does business only in Virginia.\n\t\t“Licensee<\/span>” means any person<\/span> licensed by the Commissioner<\/span> pursuant to Article 2 (\u00a7 58.1-2204<\/a> et seq.) of this chapter or \u00a7 58.1-2244<\/a>.\n\t\t“Liquid<\/span>” means any substance that is liquid<\/span> above its freezing point.\n\t\t“Motor fuel” means gasoline, diesel fuel, blended fuel<\/span>, and aviation fuel<\/span>.\n\t\t“Motor fuel transporter<\/span>” means a person<\/span> who transports motor fuel for hire by means of a pipeline, a tank wagon<\/span>, a transport truck<\/span>, a railroad tank car, or a marine vessel.\n\t\t“Net gallons<\/span>” means the amount of motor fuel measured in gallons when adjusted to a temperature of 60 degrees Fahrenheit and a pressure of 14.7 pounds per square inch.\n\t\t“Occasional importer<\/span>” means any person<\/span> who (i) imports<\/span> motor fuel by any means outside the terminal transfer system<\/span> and (ii) is not required to be licensed as a bonded importer<\/span>.\n\t\t“Permissive supplier<\/span>” means an out-of-state supplier who elects, but is not required, to have a supplier’s license under this chapter.\n\t\t“Person<\/span>” means any individual; firm; cooperative; association; corporation; limited liability company; trust; business trust; syndicate; partnership; limited liability partnership; joint venture; receiver; trustee<\/span> in bankruptcy<\/span>; club, society or other group or combination acting as a unit; or public body, including but not limited to the Commonwealth, any other state, and any agency, department<\/span>, institution, political subdivision or instrumentality of the Commonwealth or any other state.\n\t\t“Position holder<\/span>” means a person<\/span> who holds an inventory position of motor fuel<\/span> in a terminal, as reflected on the records of the terminal operator<\/span>. A person<\/span> holds an “inventory position of motor fuel<\/span>” when he has a contract<\/span> with the terminal operator<\/span> for the use<\/span> of storage facilities and terminaling services for fuel at the terminal. The term includes a terminal operator<\/span> who owns fuel in the terminal.\n\t\t“Principal<\/span>” means (i) if a partnership, all its partners; (ii) if a corporation, all its officers, directors, and controlling direct or indirect owners; (iii) if a limited liability company, all its members; and (iv) or an individual.\n\t\t“Provider of alternative fuel<\/span>” means a person<\/span> who (i) acquires alternative fuel for sale or delivery to a bulk user or a retailer; (ii) maintains storage facilities for alternative fuel, part or all of which the person<\/span> sells to someone other than a bulk user or a retailer to operate a highway vehicle<\/span>; (iii) sells alternative fuel and uses<\/span> part of the fuel acquired for sale to operate a highway vehicle<\/span> by means of a fuel supply line from the cargo tank of the vehicle to the engine of the vehicle; or (iv) imports<\/span> alternative fuel into Virginia, by a means other than the usual tank or receptacle connected with the engine of a highway vehicle<\/span>, for sale or use<\/span> by that person<\/span> to operate a highway vehicle<\/span>.\n\t\t“Rack<\/span>” means a facility that contains a mechanism for delivering motor fuel from a refinery<\/span>, terminal, or bulk plant<\/span> into a transport truck<\/span>, railroad tank car, or other means of transfer that is outside the terminal transfer system<\/span>.\n\t\t“Refiner<\/span>” means any person<\/span> who owns, operates, or otherwise controls a refinery<\/span>.\n\t\t“Refinery<\/span>” means a facility for the manufacture or reprocessing of finished or unfinished petroleum products usable as motor fuel and from which motor fuel may be removed by pipeline or marine vessel or at a rack<\/span>.\n\t\t“Removal<\/span>” means a physical transfer other than by evaporation, loss, or destruction. A physical transfer to a transport truck<\/span> or other means of conveyance outside the terminal transfer system<\/span> is complete upon delivery into the means of conveyance.\n\t\t“Retailer” means a person<\/span> who (i) maintains storage facilities for motor fuel and (ii) sells the fuel at retail or dispenses the fuel at a retail location.\n\t\t“Retailer of alternative fuel<\/span>” means a person<\/span> who (i) maintains storage facilities for alternative fuel and (ii) sells or dispenses the fuel at retail, to be used to generate power to operate a highway vehicle<\/span>.\n\t\t“Supplier” means (i) a position holder<\/span>, or (ii) a person<\/span> who receives motor fuel pursuant to a two-party<\/span> exchange<\/span>. A licensed supplier includes a licensed elective supplier<\/span> and licensed permissive supplier<\/span>.\n\t\t“System transfer<\/span>” means a transfer (i) of motor fuel within the terminal transfer system<\/span> or (ii) of fuel grade ethanol by transport truck<\/span> or railroad tank car.\n\t\t“Tank wagon<\/span>” means a straight truck or straight truck\/trailer combination designed or used to carry fuel and having a capacity of less than 6,000 gallons.\n\t\t“Terminal” means a motor fuel storage and distribution facility (i) to which a terminal control number has been assigned by the Internal Revenue Service, (ii) to which motor fuel is supplied by pipeline or marine vessel, and (iii) from which motor fuel may be removed at a rack<\/span>.\n\t\t“Terminal operator<\/span>” means a person<\/span> who owns, operates, or otherwise controls a terminal.\n\t\t“Terminal transfer system<\/span>” means a motor fuel distribution system consisting of refineries, pipelines, marine vessels, and terminals<\/span>, and which is a “bulk transfer\/terminal system” under 26 C.F.R. Part 48.4081-1.\n\t\t“Transmix<\/span>” means (i) the buffer or interface between two different products in a pipeline shipment or (ii) a mix of two different products within a refinery<\/span> or terminal that results in an off-grade mixture.\n\t\t“Transport truck<\/span>” means a tractor truck\/semitrailer combination designed or used to transport cargoes of motor fuel over a highway.\n\t\t“Trustee<\/span>” means a person<\/span> who (i) is licensed as a supplier, an elective supplier<\/span>, or a permissive supplier<\/span> and receives tax payments from and on behalf of a licensed or unlicensed distributor<\/span>, or other person<\/span> pursuant to \u00a7 58.1-2231<\/a> or (ii) is licensed as a provider of alternative fuel<\/span> and receives tax payments from and on behalf of a bulk user of alternative fuel<\/span>, retailer of alternative fuel<\/span> or other person<\/span> pursuant to \u00a7 58.1-2252<\/a>.\n\t\t“Two-party<\/span> exchange<\/span>” means a transaction in which fuel is transferred from one licensed supplier to another licensed supplier pursuant to an exchange agreement, which transaction (i) includes a transfer from the person<\/span> who holds the inventory position in taxable motor fuel in the terminal as reflected on the records of the terminal operator<\/span> and (ii) is completed prior to removal<\/span> of the product from the terminal by the receiving exchange partner.\n\t\t“Undyed diesel fuel<\/span>” means diesel fuel that is not subject to the United States Environmental Protection Agency or Internal Revenue Service fuel-dyeing requirements.\n\t\t“Use<\/span>” means the actual consumption or receipt of motor fuel by any person<\/span> into a highway vehicle<\/span>, aircraft, or watercraft.\n\t\t“Watercraft” means any vehicle used on waterways.\n\t\t“Wholesale price<\/span>” means the price at the rack<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-2201)\n\nAs used in this chapter, unless the context requires otherwise:\n\t\t“Alternative fuel” means a combustible gas, liquid or other energy\nsource that can be used to generate power to operate a highway vehicle and that\nis neither a motor fuel nor electricity used to recharge an electric motor\nvehicle or a hybrid electric motor vehicle.\n\t\t“Alternative fuel vehicle” means a vehicle equipped to be powered\nby a combustible gas, liquid, or other source of energy that can be used to\ngenerate power to operate a highway vehicle and that is neither a motor fuel nor\nelectricity used to recharge an electric motor vehicle or a hybrid electric\nmotor vehicle.\n\t\t“Assessment” means a written determination by the Department of\nthe amount of taxes owed by a taxpayer. Assessments made by the Department shall\nbe deemed to be made when a written notice of assessment is delivered to the\ntaxpayer by the Department or is mailed to the taxpayer at the last known\naddress appearing in the Commissioner’s files.\n\t\t“Aviation consumer” means any person who uses in excess of 100,000\ngallons of aviation jet fuel in any fiscal year and is licensed pursuant to\nArticle 2 (\u00a7 58.1-2204 et seq.) of this chapter.\n\t\t“Aviation fuel” means aviation gasoline or aviation jet fuel.\n\t\t“Aviation gasoline” means fuel designed for use in the operation\nof aircraft other than jet aircraft, and sold or used for that purpose.\n\t\t“Aviation jet fuel” means fuel designed for use in the operation\nof jet or turbo-prop aircraft, and sold or used for that purpose.\n\t\t“Blended fuel” means a mixture composed of gasoline or diesel fuel\nand another liquid, other than a de minimis amount of a product such as\ncarburetor detergent or oxidation inhibitor, that can be used as a fuel in a\nhighway vehicle.\n\t\t“Blender” means a person who produces blended fuel outside the\nterminal transfer system.\n\t\t“Bonded aviation jet fuel” means aviation jet fuel held in bonded\nstorage under United States Customs Law and delivered into a fuel tank of\naircraft operated by certificated air carriers on international flights.\n\t\t“Bonded importer” means a person, other than a supplier, who\nimports, by transport truck or another means of transfer outside the terminal\ntransfer system, motor fuel removed from a terminal located in another state in\nwhich (i) the state from which the fuel is imported does not require the seller\nof the fuel to collect motor fuel tax on the removal either at that\nstate’s rate or the rate of the destination state; (ii) the supplier of\nthe fuel is not an elective supplier; or (iii) the supplier of the fuel is not a\npermissive supplier.\n\t\t“Bulk plant” means a motor fuel storage and distribution facility\nthat is not a terminal and from which motor fuel may be removed at a rack.\n\t\t“Bulk user” means a person who maintains storage facilities for\nmotor fuel and uses part or all of the stored fuel to operate a highway vehicle,\nwatercraft, or aircraft.\n\t\t“Bulk user of alternative fuel” means a person who maintains\nstorage facilities for alternative fuel and uses part or all of the stored fuel\nto operate a highway vehicle.\n\t\t“Commercial watercraft” means a watercraft employed in the\nbusiness of commercial fishing, transporting persons or property for\ncompensation or hire, or any other trade or business unless the watercraft is\nused in an activity of a type generally considered entertainment, amusement, or\nrecreation. The definition shall include a watercraft owned by a private\nbusiness and used in the conduct of its own business or operations, including\nbut not limited to the transport of persons or property.\n\t\t“Commissioner” means the Commissioner of the Department of Motor\nVehicles.\n\t\t“Corporate or partnership officer” means an officer or director of\na corporation, partner of a partnership, or member of a limited liability\ncompany, who as such officer, director, partner or member is under a duty to\nperform on behalf of the corporation, partnership, or limited liability company\nthe tax collection, accounting, or remitting obligations.\n\t\t“Department” means the Department of Motor Vehicles, acting\ndirectly or through its duly authorized officers and agents.\n\t\t“Designated inspection site” means any state highway inspection\nstation, weigh station, agricultural inspection station, mobile station, or\nother location designated by the Commissioner or his designee to be used as a\nfuel inspection site.\n\t\t“Destination state” means the state, territory, or foreign country\nto which motor fuel is directed for delivery into a storage facility, a\nreceptacle, a container, or a type of transportation equipment for the purpose\nof resale or use. The term shall not include a tribal reservation of any\nrecognized Native American tribe.\n\t\t“Diesel fuel” means any liquid that is suitable for use as a fuel\nin a diesel-powered highway vehicle or watercraft. The term shall include undyed\n#1 fuel oil and undyed #2 fuel oil, but shall not include gasoline or aviation\njet fuel.\n\t\t“Distributor” means a person who acquires motor fuel from a\nsupplier or from another distributor for subsequent sale.\n\t\t“Dyed diesel fuel” means diesel fuel that meets the dyeing and\nmarking requirements of 26 U.S.C. \u00a7 4082.\n\t\t“Elective supplier” means a supplier who (i) is required to be\nlicensed in the Commonwealth and (ii) elects to collect the tax due the\nCommonwealth on motor fuel that is removed at a terminal located in another\nstate and has Virginia as its destination state.\n\t\t“Electric motor vehicle” means a motor vehicle that uses\nelectricity as its only source of motive power.\n\t\t“End seller” means the person who sells fuel to the ultimate user\nof the fuel.\n\t\t“Export” means to obtain motor fuel in Virginia for sale or\ndistribution in another state, territory, or foreign country. Motor fuel\ndelivered out-of-state by or for the seller constitutes an export by the seller,\nand motor fuel delivered out-of-state by or for the purchaser constitutes an\nexport by the purchaser.\n\t\t“Exporter” means a person who obtains motor fuel in Virginia for\nsale or distribution in another state, territory, or foreign country.\n\t\t“Fuel” includes motor fuel and alternative fuel.\n\t\t“Fuel alcohol” means methanol or fuel grade ethanol.\n\t\t“Fuel alcohol provider” means a person who (i) produces fuel\nalcohol or (ii) imports fuel alcohol outside the terminal transfer system by\nmeans of a marine vessel, a transport truck, a tank wagon, or a railroad tank\ncar.\n\t\t“Gasohol” means a blended fuel composed of gasoline and fuel grade\nethanol.\n\t\t“Gasoline” means (i) all products that are commonly or\ncommercially known or sold as gasoline and are suitable for use as a fuel in a\nhighway vehicle, aircraft, or watercraft, other than products that have an\nAmerican Society for Testing Materials octane number of less than 75 as\ndetermined by the motor method; (ii) a petroleum product component of gasoline,\nsuch as naphtha, reformate, or toluene; (iii) gasohol; and (iv) fuel grade\nethanol. The term does not include aviation gasoline sold for use in an aircraft\nengine.\n\t\t“Governmental entity” means (i) the Commonwealth or any political\nsubdivision thereof or (ii) the United States or its departments, agencies, and\ninstrumentalities.\n\t\t“Gross gallons” means an amount of motor fuel measured in gallons,\nexclusive of any temperature, pressure, or other adjustments.\n\t\t“Heating oil” means any combustible liquid, including but not\nlimited to dyed #1 fuel oil, dyed #2 fuel oil, and kerosene, that is burned in a\nboiler, furnace, or stove for heating or for industrial processing purposes.\n\t\t“Highway” means every way or place of whatever nature open to the\nuse of the public for purposes of vehicular travel in the Commonwealth,\nincluding the streets and alleys in towns and cities.\n\t\t“Highway vehicle” means a self-propelled vehicle designed for use\non a highway.\n\t\t“Hybrid electric motor vehicle” means a motor vehicle that uses\nelectricity and another source of motive power.\n\t\t“Import” means to bring motor fuel into Virginia by any means of\nconveyance other than in the fuel supply tank of a highway vehicle. Motor fuel\ndelivered into Virginia from out-of-state by or for the seller constitutes an\nimport by the seller, and motor fuel delivered into Virginia from out-of-state\nby or for the purchaser constitutes an import by the purchaser.\n\t\t“Importer” means a person who obtains motor fuel outside of\nVirginia and brings that motor fuel into Virginia by any means of conveyance\nother than in the fuel tank of a highway vehicle. For purposes of this chapter,\na motor fuel transporter shall not be considered an importer.\n\t\t“In-state-only supplier” means (i) a supplier who is required to\nhave a license and who elects not to collect the tax due the Commonwealth on\nmotor fuel that is removed by that supplier at a terminal located in another\nstate and has Virginia as its destination state or (ii) a supplier who does\nbusiness only in Virginia.\n\t\t“Licensee” means any person licensed by the Commissioner pursuant\nto Article 2 (\u00a7 58.1-2204 et seq.) of this chapter or \u00a7 58.1-2244.\n\t\t“Liquid” means any substance that is liquid above its freezing\npoint.\n\t\t“Motor fuel” means gasoline, diesel fuel, blended fuel, and\naviation fuel.\n\t\t“Motor fuel transporter” means a person who transports motor fuel\nfor hire by means of a pipeline, a tank wagon, a transport truck, a railroad\ntank car, or a marine vessel.\n\t\t“Net gallons” means the amount of motor fuel measured in gallons\nwhen adjusted to a temperature of 60 degrees Fahrenheit and a pressure of 14.7\npounds per square inch.\n\t\t“Occasional importer” means any person who (i) imports motor fuel\nby any means outside the terminal transfer system and (ii) is not required to be\nlicensed as a bonded importer.\n\t\t“Permissive supplier” means an out-of-state supplier who elects,\nbut is not required, to have a supplier’s license under this chapter.\n\t\t“Person” means any individual; firm; cooperative; association;\ncorporation; limited liability company; trust; business trust; syndicate;\npartnership; limited liability partnership; joint venture; receiver; trustee in\nbankruptcy; club, society or other group or combination acting as a unit; or\npublic body, including but not limited to the Commonwealth, any other state, and\nany agency, department, institution, political subdivision or instrumentality of\nthe Commonwealth or any other state.\n\t\t“Position holder” means a person who holds an inventory position\nof motor fuel in a terminal, as reflected on the records of the terminal\noperator. A person holds an “inventory position of motor fuel” when\nhe has a contract with the terminal operator for the use of storage facilities\nand terminaling services for fuel at the terminal. The term includes a terminal\noperator who owns fuel in the terminal.\n\t\t“Principal” means (i) if a partnership, all its partners; (ii) if\na corporation, all its officers, directors, and controlling direct or indirect\nowners; (iii) if a limited liability company, all its members; and (iv) or an\nindividual.\n\t\t“Provider of alternative fuel” means a person who (i) acquires\nalternative fuel for sale or delivery to a bulk user or a retailer; (ii)\nmaintains storage facilities for alternative fuel, part or all of which the\nperson sells to someone other than a bulk user or a retailer to operate a\nhighway vehicle; (iii) sells alternative fuel and uses part of the fuel acquired\nfor sale to operate a highway vehicle by means of a fuel supply line from the\ncargo tank of the vehicle to the engine of the vehicle; or (iv) imports\nalternative fuel into Virginia, by a means other than the usual tank or\nreceptacle connected with the engine of a highway vehicle, for sale or use by\nthat person to operate a highway vehicle.\n\t\t“Rack” means a facility that contains a mechanism for delivering\nmotor fuel from a refinery, terminal, or bulk plant into a transport truck,\nrailroad tank car, or other means of transfer that is outside the terminal\ntransfer system.\n\t\t“Refiner” means any person who owns, operates, or otherwise\ncontrols a refinery.\n\t\t“Refinery” means a facility for the manufacture or reprocessing of\nfinished or unfinished petroleum products usable as motor fuel and from which\nmotor fuel may be removed by pipeline or marine vessel or at a rack.\n\t\t“Removal” means a physical transfer other than by evaporation,\nloss, or destruction. A physical transfer to a transport truck or other means of\nconveyance outside the terminal transfer system is complete upon delivery into\nthe means of conveyance.\n\t\t“Retailer” means a person who (i) maintains storage facilities for\nmotor fuel and (ii) sells the fuel at retail or dispenses the fuel at a retail\nlocation.\n\t\t“Retailer of alternative fuel” means a person who (i) maintains\nstorage facilities for alternative fuel and (ii) sells or dispenses the fuel at\nretail, to be used to generate power to operate a highway vehicle.\n\t\t“Supplier” means (i) a position holder, or (ii) a person who\nreceives motor fuel pursuant to a two-party exchange. A licensed supplier\nincludes a licensed elective supplier and licensed permissive supplier.\n\t\t“System transfer” means a transfer (i) of motor fuel within the\nterminal transfer system or (ii) of fuel grade ethanol by transport truck or\nrailroad tank car.\n\t\t“Tank wagon” means a straight truck or straight truck\/trailer\ncombination designed or used to carry fuel and having a capacity of less than\n6,000 gallons.\n\t\t“Terminal” means a motor fuel storage and distribution facility\n(i) to which a terminal control number has been assigned by the Internal Revenue\nService, (ii) to which motor fuel is supplied by pipeline or marine vessel, and\n(iii) from which motor fuel may be removed at a rack.\n\t\t“Terminal operator” means a person who owns, operates, or\notherwise controls a terminal.\n\t\t“Terminal transfer system” means a motor fuel distribution system\nconsisting of refineries, pipelines, marine vessels, and terminals, and which is\na “bulk transfer\/terminal system” under 26 C.F.R. Part 48.4081-1.\n\t\t“Transmix” means (i) the buffer or interface between two different\nproducts in a pipeline shipment or (ii) a mix of two different products within a\nrefinery or terminal that results in an off-grade mixture.\n\t\t“Transport truck” means a tractor truck\/semitrailer combination\ndesigned or used to transport cargoes of motor fuel over a highway.\n\t\t“Trustee” means a person who (i) is licensed as a supplier, an\nelective supplier, or a permissive supplier and receives tax payments from and\non behalf of a licensed or unlicensed distributor, or other person pursuant to\n\u00a7 58.1-2231 or (ii) is licensed as a provider of alternative fuel and receives\ntax payments from and on behalf of a bulk user of alternative fuel, retailer of\nalternative fuel or other person pursuant to \u00a7 58.1-2252.\n\t\t“Two-party exchange” means a transaction in which fuel is\ntransferred from one licensed supplier to another licensed supplier pursuant to\nan exchange agreement, which transaction (i) includes a transfer from the person\nwho holds the inventory position in taxable motor fuel in the terminal as\nreflected on the records of the terminal operator and (ii) is completed prior to\nremoval of the product from the terminal by the receiving exchange partner.\n\t\t“Undyed diesel fuel” means diesel fuel that is not subject to the\nUnited States Environmental Protection Agency or Internal Revenue Service\nfuel-dyeing requirements.\n\t\t“Use” means the actual consumption or receipt of motor fuel by any\nperson into a highway vehicle, aircraft, or watercraft.\n\t\t“Watercraft” means any vehicle used on waterways.\n\t\t“Wholesale price” means the price at the rack.\n\nHISTORY: 2000, cc. 729, 758; 2001, c. 802; 2002, cc. 4, 7; 2003, c. 781; 2004,\nc. 340; 2006, cc. 594, 912; 2011, c. 165; 2012, cc. 729, 733; 2013, c. 766.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}