{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2217.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2217.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2217.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2217.html"}],"law_id":66220,"edition_id":1,"section_id":66220,"structure_id":15087,"section_number":"58.1-2217","catch_line":"Taxes levied; rate","history":"2000, cc. 729, 758; 2007, c. 896; 2013, c. 766; 2019, c. 854; 2020, cc. 1230, 1275.","full_text":"A\n\n(For contingent expiration date, see Acts 2020, cc. 1230 and 1275) There is hereby levied an excise tax on gasoline and gasohol as follows:1\n\nOn and after July 1, 2020, but before July 1, 2021, the rate shall be 21.2 cents per gallon;2\n\nOn and after July 1, 2021, but before July 1, 2022, the rate shall be 26.2 cents per gallon; and3\n\nOn and after July 1, 2022, the rate shall be adjusted annually based on the greater of (i) the change in the United States Average Consumer Price Index for all items, all urban consumers (CPI-U), as published by the Bureau of Labor Statistics for the U.S. Department of Labor for the previous year or (ii) zero.A\n\n(For contingent effective date, see Acts 2020, cc. 1230 and 1275) There is hereby levied an excise tax on gasoline and gasohol at a rate of 16.2 cents per gallon.B\n\n(For contingent expiration date, see Acts 2020, cc. 1230 and 1275) There is hereby levied an excise tax on diesel fuel as follows:1\n\nOn and after July 1, 2020, but before July 1, 2021, the rate shall be 20.2 cents per gallon;2\n\nOn and after July 1, 2021, but before July 1, 2022, the rate shall be 27 cents per gallon; and3\n\nOn and after July 1, 2022, the rate shall be adjusted annually based on the greater of (i) the change in the United States Average Consumer Price Index for all items, all urban consumers (CPI-U), as published by the Bureau of Labor Statistics for the U.S. Department of Labor for the previous year or (ii) zero.B\n\n(For contingent effective date, see Acts 2020, cc. 1230 and 1275) There is hereby levied an excise tax on diesel fuel at a rate of 20.2 cents per gallon.C\n\nBlended fuel that contains gasoline shall be taxed at the rate levied on gasoline. Blended fuel that contains diesel fuel shall be taxed at the rate levied on diesel fuel.D\n\nThere is hereby levied a tax at the rate of five cents per gallon on aviation gasoline. Any person, whether or not licensed under this chapter, who uses, acquires for use, sells or delivers for use in highway vehicles any aviation gasoline shall be liable for the tax at the rate levied on gasoline and gasohol, along with any penalties and interest that may accrue.E\n\nThere is hereby levied a tax at the rate of five cents per gallon on aviation jet fuel purchased or acquired for use by a user of aviation fuel other than an aviation consumer. There is hereby levied a tax at the rate of five cents per gallon upon the first 100,000 gallons of aviation jet fuel, excluding bonded aviation jet fuel, purchased or acquired for use by any aviation consumer in any fiscal year. There is hereby levied a tax at the rate of one-half cent per gallon on all aviation jet fuel, excluding bonded aviation jet fuel, purchased or acquired for use by an aviation consumer in excess of 100,000 gallons in any fiscal year. Any person, whether or not licensed under this chapter, who uses, acquires for use, sells or delivers for use in highway vehicles any aviation jet fuel taxable under this chapter shall be liable for the tax imposed at the rate levied on diesel fuel, along with any penalties and interest that may accrue.F\n\nIn accordance with § 62.1-44.34:13, a storage tank fee is imposed on each gallon of gasoline, aviation gasoline, diesel fuel (including dyed diesel fuel), blended fuel, and heating oil sold and delivered or used in the Commonwealth.","order_by":null,"text":{"0":{"id":240520,"text":"(For contingent expiration date, see Acts 2020, cc. 1230 and 1275) There is hereby levied an excise tax on gasoline and gasohol as follows:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":240521,"text":"On and after July 1, 2020, but before July 1, 2021, the rate shall be 21.2 cents per gallon;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":240522,"text":"On and after July 1, 2021, but before July 1, 2022, the rate shall be 26.2 cents per gallon; and","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":240523,"text":"On and after July 1, 2022, the rate shall be adjusted annually based on the greater of (i) the change in the United States Average Consumer Price Index for all items, all urban consumers (CPI-U), as published by the Bureau of Labor Statistics for the U.S. Department of Labor for the previous year or (ii) zero.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A"},"4":{"id":240524,"text":"(For contingent effective date, see Acts 2020, cc. 1230 and 1275) There is hereby levied an excise tax on gasoline and gasohol at a rate of 16.2 cents per gallon.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"prior_prefix":"A3","next_prefix":"B"},"5":{"id":240525,"text":"(For contingent expiration date, see Acts 2020, cc. 1230 and 1275) There is hereby levied an excise tax on diesel fuel as follows:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"6":{"id":240526,"text":"On and after July 1, 2020, but before July 1, 2021, the rate shall be 20.2 cents per gallon;","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"7":{"id":240527,"text":"On and after July 1, 2021, but before July 1, 2022, the rate shall be 27 cents per gallon; and","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"8":{"id":240528,"text":"On and after July 1, 2022, the rate shall be adjusted annually based on the greater of (i) the change in the United States Average Consumer Price Index for all items, all urban consumers (CPI-U), as published by the Bureau of Labor Statistics for the U.S. Department of Labor for the previous year or (ii) zero.","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"B"},"9":{"id":240529,"text":"(For contingent effective date, see Acts 2020, cc. 1230 and 1275) There is hereby levied an excise tax on diesel fuel at a rate of 20.2 cents per gallon.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"B3","next_prefix":"C"},"10":{"id":240530,"text":"Blended fuel that contains gasoline shall be taxed at the rate levied on gasoline. Blended fuel that contains diesel fuel shall be taxed at the rate levied on diesel fuel.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"11":{"id":240531,"text":"There is hereby levied a tax at the rate of five cents per gallon on aviation gasoline. Any person, whether or not licensed under this chapter, who uses, acquires for use, sells or delivers for use in highway vehicles any aviation gasoline shall be liable for the tax at the rate levied on gasoline and gasohol, along with any penalties and interest that may accrue.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"12":{"id":240532,"text":"There is hereby levied a tax at the rate of five cents per gallon on aviation jet fuel purchased or acquired for use by a user of aviation fuel other than an aviation consumer. There is hereby levied a tax at the rate of five cents per gallon upon the first 100,000 gallons of aviation jet fuel, excluding bonded aviation jet fuel, purchased or acquired for use by any aviation consumer in any fiscal year. There is hereby levied a tax at the rate of one-half cent per gallon on all aviation jet fuel, excluding bonded aviation jet fuel, purchased or acquired for use by an aviation consumer in excess of 100,000 gallons in any fiscal year. Any person, whether or not licensed under this chapter, who uses, acquires for use, sells or delivers for use in highway vehicles any aviation jet fuel taxable under this chapter shall be liable for the tax imposed at the rate levied on diesel fuel, along with any penalties and interest that may accrue.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"13":{"id":240533,"text":"In accordance with § 62.1-44.34:13, a storage tank fee is imposed on each gallon of gasoline, aviation gasoline, diesel fuel (including dyed diesel fuel), blended fuel, and heating oil sold and delivered or used in the Commonwealth.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"ancestry":[{"id":15087,"edition_id":1,"name":"Motor Fuel Tax; Liability","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:52:05","date_modified":"2026-06-26 03:52:05","permalink":{"id":255415,"object_type":"structure","relational_id":15087,"identifier":"3","token":"58.1\/II\/22\/3","url":"\/58.1\/II\/22\/3\/","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":66220,"structure_id":15087,"section_number":"58.1-2217","catch_line":"Taxes levied; rate","url":"\/58.1-2217\/","token":"58.1\/II\/22\/3\/58.1-2217","metadata":false},{"id":64736,"structure_id":15087,"section_number":"58.1-2217.1","catch_line":"Repealed","url":"\/58.1-2217.1\/","token":"58.1\/II\/22\/3\/58.1-2217.1","metadata":false},{"id":79927,"structure_id":15087,"section_number":"58.1-2218","catch_line":"Point of imposition of motor fuels tax","url":"\/58.1-2218\/","token":"58.1\/II\/22\/3\/58.1-2218","metadata":false},{"id":76673,"structure_id":15087,"section_number":"58.1-2219","catch_line":"Liability for tax on removals from a terminal","url":"\/58.1-2219\/","token":"58.1\/II\/22\/3\/58.1-2219","metadata":false},{"id":74084,"structure_id":15087,"section_number":"58.1-2220","catch_line":"Liability for tax on imports","url":"\/58.1-2220\/","token":"58.1\/II\/22\/3\/58.1-2220","metadata":false},{"id":77244,"structure_id":15087,"section_number":"58.1-2221","catch_line":"Repealed","url":"\/58.1-2221\/","token":"58.1\/II\/22\/3\/58.1-2221","metadata":false},{"id":57507,"structure_id":15087,"section_number":"58.1-2222","catch_line":"Liability for tax on blended fuel","url":"\/58.1-2222\/","token":"58.1\/II\/22\/3\/58.1-2222","metadata":false},{"id":64993,"structure_id":15087,"section_number":"58.1-2223","catch_line":"Liability for tax on fuel transferred within terminal transfer system","url":"\/58.1-2223\/","token":"58.1\/II\/22\/3\/58.1-2223","metadata":false},{"id":65939,"structure_id":15087,"section_number":"58.1-2224","catch_line":"Tax on unaccounted for motor fuel losses; liability","url":"\/58.1-2224\/","token":"58.1\/II\/22\/3\/58.1-2224","metadata":false},{"id":78260,"structure_id":15087,"section_number":"58.1-2225","catch_line":"Backup tax; liability","url":"\/58.1-2225\/","token":"58.1\/II\/22\/3\/58.1-2225","metadata":false},{"id":85912,"structure_id":15087,"section_number":"58.1-2226","catch_line":"Exemptions from tax","url":"\/58.1-2226\/","token":"58.1\/II\/22\/3\/58.1-2226","metadata":false},{"id":71010,"structure_id":15087,"section_number":"58.1-2227","catch_line":"Sales of aviation jet fuel to licensed aviation consumers","url":"\/58.1-2227\/","token":"58.1\/II\/22\/3\/58.1-2227","metadata":false},{"id":70212,"structure_id":15087,"section_number":"58.1-2228","catch_line":"Exempt access cards; exempt access codes","url":"\/58.1-2228\/","token":"58.1\/II\/22\/3\/58.1-2228","metadata":false},{"id":83641,"structure_id":15087,"section_number":"58.1-2229","catch_line":"Removals by out-of-state bulk user","url":"\/58.1-2229\/","token":"58.1\/II\/22\/3\/58.1-2229","metadata":false}],"next_section":{"id":64736,"structure_id":15087,"section_number":"58.1-2217.1","catch_line":"Repealed","url":"\/58.1-2217.1\/","token":"58.1\/II\/22\/3\/58.1-2217.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2217\/","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 4 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 2007, chapter 896<\/a>; in 2013, chapter 766<\/a>; in 2019, chapter 854<\/a>; in 2020, chapters 1230<\/a> and 1275<\/a>.<\/p>","references":[{"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":79927,"section_number":"58.1-2218","catch_line":"Point of imposition of motor fuels tax","order_by":null,"url":"\/58.1-2218\/"},{"id":76673,"section_number":"58.1-2219","catch_line":"Liability for tax on removals from a terminal","order_by":null,"url":"\/58.1-2219\/"},{"id":74084,"section_number":"58.1-2220","catch_line":"Liability for tax on imports","order_by":null,"url":"\/58.1-2220\/"},{"id":57507,"section_number":"58.1-2222","catch_line":"Liability for tax on blended fuel","order_by":null,"url":"\/58.1-2222\/"},{"id":64993,"section_number":"58.1-2223","catch_line":"Liability for tax on fuel transferred within terminal transfer system","order_by":null,"url":"\/58.1-2223\/"},{"id":65939,"section_number":"58.1-2224","catch_line":"Tax on unaccounted for motor fuel losses; liability","order_by":null,"url":"\/58.1-2224\/"},{"id":78260,"section_number":"58.1-2225","catch_line":"Backup tax; liability","order_by":null,"url":"\/58.1-2225\/"},{"id":85378,"section_number":"58.1-2234","catch_line":"Monthly reconciling returns","order_by":null,"url":"\/58.1-2234\/"},{"id":56878,"section_number":"58.1-2259","catch_line":"Fuel uses eligible for refund of taxes paid for motor fuels","order_by":null,"url":"\/58.1-2259\/"},{"id":80142,"section_number":"58.1-2261","catch_line":"Refund procedure; investigations","order_by":null,"url":"\/58.1-2261\/"},{"id":68674,"section_number":"58.1-2263","catch_line":"Shipping documents; transportation of motor fuel loaded at a terminal rack or bulk plant rack; civil penalty","order_by":null,"url":"\/58.1-2263\/"},{"id":84453,"section_number":"58.1-2292","catch_line":"Definitions","order_by":null,"url":"\/58.1-2292\/"},{"id":60035,"section_number":"58.1-2706","catch_line":"Credit for payment of motor fuel, diesel fuel or liquefied gases tax","order_by":null,"url":"\/58.1-2706\/"}],"refers_to":[{"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\/"}],"permalink":{"id":255417,"object_type":"law","relational_id":66220,"identifier":"58.1-2217","token":"58.1\/II\/22\/3\/58.1-2217","url":"\/58.1-2217\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2217\/","token":"58.1\/II\/22\/3\/58.1-2217","dublin_core":{"Title":"Taxes levied; rate","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2217","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> (For contingent expiration date, see Acts 2020, cc. 1230 and 1275) There is hereby levied an excise tax on gasoline<\/span> and gasohol<\/span> as follows: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> On and after July 1, 2020, but before July 1, 2021, the rate shall be 21.2 cents per gallon; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> On and after July 1, 2021, but before July 1, 2022, the rate shall be 26.2 cents per gallon; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> On and after July 1, 2022, the rate shall be adjusted annually based on the greater of (i) the change in the United States Average Consumer Price Index for all items, all urban consumers (CPI-U), as published by the Bureau of Labor Statistics for the U.S. Department<\/span> of Labor for the previous year or (ii) zero. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

A.<\/span> (For contingent effective date, see Acts 2020, cc. 1230 and 1275) There is hereby levied an excise tax on gasoline<\/span> and gasohol<\/span> at a rate of 16.2 cents per gallon. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> (For contingent expiration date, see Acts 2020, cc. 1230 and 1275) There is hereby levied an excise tax on diesel fuel<\/span> as follows: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> On and after July 1, 2020, but before July 1, 2021, the rate shall be 20.2 cents per gallon; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> On and after July 1, 2021, but before July 1, 2022, the rate shall be 27 cents per gallon; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> On and after July 1, 2022, the rate shall be adjusted annually based on the greater of (i) the change in the United States Average Consumer Price Index for all items, all urban consumers (CPI-U), as published by the Bureau of Labor Statistics for the U.S. Department<\/span> of Labor for the previous year or (ii) zero. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> (For contingent effective date, see Acts 2020, cc. 1230 and 1275) There is hereby levied an excise tax on diesel fuel<\/span> at a rate of 20.2 cents per gallon. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Blended fuel<\/span> that contains gasoline<\/span> shall be taxed at the rate levied on gasoline<\/span>. Blended fuel<\/span> that contains diesel fuel<\/span> shall be taxed at the rate levied on diesel fuel<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> There is hereby levied a tax at the rate of five cents per gallon on aviation gasoline<\/span>. Any person<\/span>, whether or not licensed under this chapter, who uses<\/span>, acquires for use<\/span>, sells or delivers for use<\/span> in highway vehicles<\/span> any aviation gasoline<\/span> shall be liable for the tax at the rate levied on gasoline and gasohol<\/span>, along with any penalties and interest that may accrue. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> There is hereby levied a tax at the rate of five cents per gallon on aviation jet fuel<\/span> purchased or acquired for use<\/span> by a user of aviation fuel<\/span> other than an aviation consumer<\/span>. There is hereby levied a tax at the rate of five cents per gallon upon the first 100,000 gallons of aviation jet fuel<\/span>, excluding bonded aviation jet fuel<\/span><\/span>, purchased or acquired for use<\/span> by any aviation consumer<\/span> in any fiscal year. There is hereby levied a tax at the rate of one-half cent per gallon on all aviation jet fuel<\/span>, excluding bonded aviation jet fuel<\/span><\/span>, purchased or acquired for use<\/span> by an aviation consumer<\/span> in excess of 100,000 gallons in any fiscal year. Any person<\/span>, whether or not licensed under this chapter, who uses<\/span>, acquires for use<\/span>, sells or delivers for use<\/span> in highway vehicles<\/span> any aviation jet fuel<\/span> taxable under this chapter shall be liable for the tax imposed at the rate levied on diesel fuel<\/span>, along with any penalties and interest that may accrue. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> In accordance with § 62.1-44.34:13<\/a>, a storage tank fee is imposed on each gallon of gasoline, aviation gasoline<\/span>, diesel fuel (including dyed diesel fuel<\/span>), blended fuel<\/span>, and heating oil<\/span> sold and delivered or used in the Commonwealth. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAXES LEVIED; RATE (\u00a7 58.1-2217)\n\nA. (For contingent expiration date, see Acts 2020, cc. 1230 and 1275) There is\nhereby levied an excise tax on gasoline and gasohol as follows:\n\n 1. On and after July 1, 2020, but before July 1, 2021, the rate shall be 21.2\n cents per gallon;\n\n 2. On and after July 1, 2021, but before July 1, 2022, the rate shall be 26.2\n cents per gallon; and\n\n 3. On and after July 1, 2022, the rate shall be adjusted annually based on the\n greater of (i) the change in the United States Average Consumer Price Index\n for all items, all urban consumers (CPI-U), as published by the Bureau of\n Labor Statistics for the U.S. Department of Labor for the previous year or\n (ii) zero.\n\nA. (For contingent effective date, see Acts 2020, cc. 1230 and 1275) There is\nhereby levied an excise tax on gasoline and gasohol at a rate of 16.2 cents per\ngallon.\n\nB. (For contingent expiration date, see Acts 2020, cc. 1230 and 1275) There is\nhereby levied an excise tax on diesel fuel as follows:\n\n 1. On and after July 1, 2020, but before July 1, 2021, the rate shall be 20.2\n cents per gallon;\n\n 2. On and after July 1, 2021, but before July 1, 2022, the rate shall be 27\n cents per gallon; and\n\n 3. On and after July 1, 2022, the rate shall be adjusted annually based on the\n greater of (i) the change in the United States Average Consumer Price Index\n for all items, all urban consumers (CPI-U), as published by the Bureau of\n Labor Statistics for the U.S. Department of Labor for the previous year or\n (ii) zero.\n\nB. (For contingent effective date, see Acts 2020, cc. 1230 and 1275) There is\nhereby levied an excise tax on diesel fuel at a rate of 20.2 cents per gallon.\n\nC. Blended fuel that contains gasoline shall be taxed at the rate levied on\ngasoline. Blended fuel that contains diesel fuel shall be taxed at the rate\nlevied on diesel fuel.\n\nD. There is hereby levied a tax at the rate of five cents per gallon on aviation\ngasoline. Any person, whether or not licensed under this chapter, who uses,\nacquires for use, sells or delivers for use in highway vehicles any aviation\ngasoline shall be liable for the tax at the rate levied on gasoline and gasohol,\nalong with any penalties and interest that may accrue.\n\nE. There is hereby levied a tax at the rate of five cents per gallon on aviation\njet fuel purchased or acquired for use by a user of aviation fuel other than an\naviation consumer. There is hereby levied a tax at the rate of five cents per\ngallon upon the first 100,000 gallons of aviation jet fuel, excluding bonded\naviation jet fuel, purchased or acquired for use by any aviation consumer in any\nfiscal year. There is hereby levied a tax at the rate of one-half cent per\ngallon on all aviation jet fuel, excluding bonded aviation jet fuel, purchased\nor acquired for use by an aviation consumer in excess of 100,000 gallons in any\nfiscal year. Any person, whether or not licensed under this chapter, who uses,\nacquires for use, sells or delivers for use in highway vehicles any aviation jet\nfuel taxable under this chapter shall be liable for the tax imposed at the rate\nlevied on diesel fuel, along with any penalties and interest that may accrue.\n\nF. In accordance with § 62.1-44.34:13, a storage tank fee is imposed on\neach gallon of gasoline, aviation gasoline, diesel fuel (including dyed diesel\nfuel), blended fuel, and heating oil sold and delivered or used in the\nCommonwealth.\n\nHISTORY: 2000, cc. 729, 758; 2007, c. 896; 2013, c. 766; 2019, c. 854; 2020, cc.\n1230, 1275.","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}}