{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2224.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2224.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2224.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2224.html"}],"law_id":65939,"edition_id":1,"section_id":65939,"structure_id":15087,"section_number":"58.1-2224","catch_line":"Tax on unaccounted for motor fuel losses; liability","history":"2000, cc. 729, 758.","full_text":"A\n\nThere is hereby levied a tax at the rate specified by § 58.1-2217 annually on taxable unaccounted for motor fuel losses at a terminal. “Taxable unaccounted for motor fuel losses” means the number of gallons of unaccounted for motor fuel losses that exceed one-half of one percent of the number of net gallons removed from the terminal during the year by a system transfer or at the terminal rack. “Unaccounted for motor fuel losses” means the difference between (i) the amount of motor fuel in inventory at the terminal at the beginning of the year plus the amount of motor fuel received by the terminal during the year and (ii) the amount of motor fuel in inventory at the terminal at the end of the year plus the amount of motor fuel removed from the terminal during the year. Accounted for motor fuel losses which have been approved by the Commissioner or motor fuel losses constituting part of a transmix shall not constitute unaccounted for motor fuel losses.B\n\nThe terminal operator whose motor fuel is unaccounted for shall be liable for the tax imposed by this section, together with a penalty equal to the amount of tax payable. Motor fuel received by a terminal operator and not shown on an informational return filed by the terminal operator with the Commissioner as having been removed from the terminal shall be presumed to be unaccounted for motor fuel losses. A terminal operator may rebut this presumption by establishing that motor fuel received at a terminal, but not shown on an informational return as having been removed from the terminal, was an accounted for loss or constitutes part of a transmix.","order_by":null,"text":{"0":{"id":239621,"text":"There is hereby levied a tax at the rate specified by § 58.1-2217 annually on taxable unaccounted for motor fuel losses at a terminal. “Taxable unaccounted for motor fuel losses” means the number of gallons of unaccounted for motor fuel losses that exceed one-half of one percent of the number of net gallons removed from the terminal during the year by a system transfer or at the terminal rack. “Unaccounted for motor fuel losses” means the difference between (i) the amount of motor fuel in inventory at the terminal at the beginning of the year plus the amount of motor fuel received by the terminal during the year and (ii) the amount of motor fuel in inventory at the terminal at the end of the year plus the amount of motor fuel removed from the terminal during the year. Accounted for motor fuel losses which have been approved by the Commissioner or motor fuel losses constituting part of a transmix shall not constitute unaccounted for motor fuel losses.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":239622,"text":"The terminal operator whose motor fuel is unaccounted for shall be liable for the tax imposed by this section, together with a penalty equal to the amount of tax payable. Motor fuel received by a terminal operator and not shown on an informational return filed by the terminal operator with the Commissioner as having been removed from the terminal shall be presumed to be unaccounted for motor fuel losses. A terminal operator may rebut this presumption by establishing that motor fuel received at a terminal, but not shown on an informational return as having been removed from the terminal, was an accounted for loss or constitutes part of a transmix.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2224\/","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.<\/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":255449,"object_type":"law","relational_id":65939,"identifier":"58.1-2224","token":"58.1\/II\/22\/3\/58.1-2224","url":"\/58.1-2224\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2224\/","token":"58.1\/II\/22\/3\/58.1-2224","dublin_core":{"Title":"Tax on unaccounted for motor fuel losses; liability","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2224","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> There is hereby levied a tax at the rate specified by § 58.1-2217<\/a> annually on taxable unaccounted for motor fuel losses<\/span><\/span> at a terminal<\/span>. “Taxable unaccounted for motor fuel losses<\/span><\/span>” means the number of gallons of unaccounted for motor fuel losses<\/span> that exceed one-half of one percent of the number of net gallons<\/span> removed from the terminal<\/span> during the year by a system transfer<\/span> or at the terminal<\/span> rack<\/span>. “Unaccounted for motor fuel losses<\/span>” means the difference between (i) the amount of motor fuel in inventory at the terminal<\/span> at the beginning of the year plus the amount of motor fuel received by the terminal<\/span> during the year and (ii) the amount of motor fuel in inventory at the terminal<\/span> at the end of the year plus the amount of motor fuel removed from the terminal<\/span> during the year. Accounted for motor fuel losses which have been approved by the Commissioner<\/span> or motor fuel losses constituting part of a transmix<\/span> shall not constitute unaccounted for motor fuel losses<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The terminal operator<\/span> whose motor fuel is unaccounted for shall be liable for the tax imposed by this section, together with a penalty<\/span> equal to the amount of tax payable. Motor fuel received by a terminal operator<\/span> and not shown on an informational return filed by the terminal operator<\/span> with the Commissioner<\/span> as having been removed from the terminal shall be presumed to be unaccounted for motor fuel losses<\/span>. A terminal operator<\/span> may rebut this presumption<\/span> by establishing that motor fuel received at a terminal, but not shown on an informational return as having been removed from the terminal, was an accounted for loss or constitutes part of a transmix<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAX ON UNACCOUNTED FOR MOTOR FUEL LOSSES; LIABILITY (\u00a7 58.1-2224)\n\nA. There is hereby levied a tax at the rate specified by § 58.1-2217\nannually on taxable unaccounted for motor fuel losses at a terminal.\n“Taxable unaccounted for motor fuel losses” means the number of\ngallons of unaccounted for motor fuel losses that exceed one-half of one percent\nof the number of net gallons removed from the terminal during the year by a\nsystem transfer or at the terminal rack. “Unaccounted for motor fuel\nlosses” means the difference between (i) the amount of motor fuel in\ninventory at the terminal at the beginning of the year plus the amount of motor\nfuel received by the terminal during the year and (ii) the amount of motor fuel\nin inventory at the terminal at the end of the year plus the amount of motor\nfuel removed from the terminal during the year. Accounted for motor fuel losses\nwhich have been approved by the Commissioner or motor fuel losses constituting\npart of a transmix shall not constitute unaccounted for motor fuel losses.\n\nB. The terminal operator whose motor fuel is unaccounted for shall be liable for\nthe tax imposed by this section, together with a penalty equal to the amount of\ntax payable. Motor fuel received by a terminal operator and not shown on an\ninformational return filed by the terminal operator with the Commissioner as\nhaving been removed from the terminal shall be presumed to be unaccounted for\nmotor fuel losses. A terminal operator may rebut this presumption by\nestablishing that motor fuel received at a terminal, but not shown on an\ninformational return as having been removed from the terminal, was an accounted\nfor loss or constitutes part of a transmix.\n\nHISTORY: 2000, cc. 729, 758.","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}}