{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2218.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2218.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2218.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2218.html"}],"law_id":79927,"edition_id":1,"section_id":79927,"structure_id":15087,"section_number":"58.1-2218","catch_line":"Point of imposition of motor fuels tax","history":"2000, cc. 729, 758; 2003, c. 781.","full_text":"The tax levied pursuant to \u00a7 58.1-2217 is imposed at the point that the motor fuel is:\n\n1\n\nRemoved from a refinery or a terminal and, upon removal, is subject to the federal excise tax imposed by 26 U.S.C. § 4081;2\n\nImported by a system transfer to a refinery or a terminal and, upon importation, is subject to the federal excise tax imposed by 26 U.S.C. § 4081;3\n\nImported by a means of transfer outside the terminal transfer system for sale, use, or storage in Virginia and would have been subject to the federal excise tax imposed by 26 U.S.C. § 4081 if it had been removed at a terminal or bulk plant rack in Virginia instead of being imported;4\n\nIf the motor fuel is gasohol, (i) removed from a terminal or distribution facility, unless the removed fuel is received by a supplier for subsequent sale or (ii) imported into Virginia outside the terminal transfer system by a means other than a marine vessel, a transport truck, or a railroad tank car;5\n\nIf the motor fuel is blended fuel, made within Virginia or imported into Virginia; or6\n\nTransferred within the terminal transfer system and, upon transfer, is subject to the federal excise tax imposed by 26 U.S.C. § 4081.","order_by":null,"text":{"0":{"id":286257,"text":"The tax levied pursuant to \u00a7 58.1-2217 is imposed at the point that the motor fuel is:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":286258,"text":"Removed from a refinery or a terminal and, upon removal, is subject to the federal excise tax imposed by 26 U.S.C. § 4081;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":286259,"text":"Imported by a system transfer to a refinery or a terminal and, upon importation, is subject to the federal excise tax imposed by 26 U.S.C. § 4081;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":286260,"text":"Imported by a means of transfer outside the terminal transfer system for sale, use, or storage in Virginia and would have been subject to the federal excise tax imposed by 26 U.S.C. § 4081 if it had been removed at a terminal or bulk plant rack in Virginia instead of being imported;","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":286261,"text":"If the motor fuel is gasohol, (i) removed from a terminal or distribution facility, unless the removed fuel is received by a supplier for subsequent sale or (ii) imported into Virginia outside the terminal transfer system by a means other than a marine vessel, a transport truck, or a railroad tank car;","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":286262,"text":"If the motor fuel is blended fuel, made within Virginia or imported into Virginia; or","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":286263,"text":"Transferred within the terminal transfer system and, upon transfer, is subject to the federal excise tax imposed by 26 U.S.C. § 4081.","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5"}},"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}],"previous_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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2218\/","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 1 time. 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. That modification is as follows: in 2003, chapter 781<\/a>.<\/p>","references":false,"refers_to":[{"id":66220,"section_number":"58.1-2217","catch_line":"Taxes levied; rate","order_by":null,"url":"\/58.1-2217\/"}],"permalink":{"id":255425,"object_type":"law","relational_id":79927,"identifier":"58.1-2218","token":"58.1\/II\/22\/3\/58.1-2218","url":"\/58.1-2218\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2218\/","token":"58.1\/II\/22\/3\/58.1-2218","dublin_core":{"Title":"Point of imposition of motor fuels tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2218","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The tax levied pursuant to \u00a7 58.1-2217<\/a> is imposed at the point that the motor fuel<\/span> is:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Removed from a refinery<\/span> or a terminal<\/span> and, upon removal<\/span>, is subject to the federal excise tax imposed by 26 U.S.C. § 4081; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Imported by a system transfer<\/span> to a refinery<\/span> or a terminal<\/span> and, upon importation, is subject to the federal excise tax imposed by 26 U.S.C. § 4081; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Imported by a means of transfer outside the terminal transfer system<\/span> for sale, use<\/span>, or storage in Virginia and would have been subject to the federal excise tax imposed by 26 U.S.C. § 4081 if it had been removed at a terminal or bulk plant<\/span> rack<\/span> in Virginia instead of being imported; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> If the motor fuel<\/span> is gasohol<\/span>, (i) removed from a terminal or distribution facility, unless the removed fuel is received by a supplier<\/span> for subsequent sale or (ii) imported into Virginia outside the terminal transfer system<\/span> by a means other than a marine vessel, a transport truck<\/span>, or a railroad tank car; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> If the motor fuel<\/span> is blended fuel<\/span>, made within Virginia or imported into Virginia; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Transferred within the terminal transfer system<\/span> and, upon transfer, is subject to the federal excise tax imposed by 26 U.S.C. § 4081. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPOINT OF IMPOSITION OF MOTOR FUELS TAX (\u00a7 58.1-2218)\n\nThe tax levied pursuant to \u00a7 58.1-2217 is imposed at the point that the motor\nfuel is:\n\n1. Removed from a refinery or a terminal and, upon removal, is subject to the\nfederal excise tax imposed by 26 U.S.C. § 4081;\n\n2. Imported by a system transfer to a refinery or a terminal and, upon\nimportation, is subject to the federal excise tax imposed by 26 U.S.C. §\n4081;\n\n3. Imported by a means of transfer outside the terminal transfer system for\nsale, use, or storage in Virginia and would have been subject to the federal\nexcise tax imposed by 26 U.S.C. § 4081 if it had been removed at a terminal\nor bulk plant rack in Virginia instead of being imported;\n\n4. If the motor fuel is gasohol, (i) removed from a terminal or distribution\nfacility, unless the removed fuel is received by a supplier for subsequent sale\nor (ii) imported into Virginia outside the terminal transfer system by a means\nother than a marine vessel, a transport truck, or a railroad tank car;\n\n5. If the motor fuel is blended fuel, made within Virginia or imported into\nVirginia; or\n\n6. Transferred within the terminal transfer system and, upon transfer, is\nsubject to the federal excise tax imposed by 26 U.S.C. § 4081.\n\nHISTORY: 2000, cc. 729, 758; 2003, c. 781.","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}}