{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2225.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2225.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2225.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2225.html"}],"law_id":78260,"edition_id":1,"section_id":78260,"structure_id":15087,"section_number":"58.1-2225","catch_line":"Backup tax; liability","history":"2000, cc. 729, 758; 2003, c. 781.","full_text":"A\n\nThere is hereby levied a tax at the rate specified in \u00a7 58.1-2217 on the following:1\n\nDyed diesel fuel that is used to operate a highway vehicle for a taxable use other than a use allowed under 26 U.S.C. § 4082;2\n\nMotor fuel that was allowed an exemption from the motor fuel tax and was then used for a taxable purpose; and3\n\nMotor fuel that is used to operate a highway vehicle after an application for a refund of tax paid on the motor fuel is made or allowed on the basis that the motor fuel was used for an off-highway purpose.B\n\nThe operator of a highway vehicle that uses motor fuel that is taxable under this section is liable for the tax. If the highway vehicle that uses the fuel is owned by or leased to a motor carrier, the operator of the highway vehicle and the motor carrier shall be jointly and severally liable for the tax. If the end seller of motor fuel taxable under this section knew or had reason to know that the motor fuel would be used for a purpose that is taxable under this section, the operator of the highway vehicle and the end seller shall be jointly and severally liable for the tax.C\n\nThe tax liability imposed by this section shall be in addition to any other penalty imposed pursuant to this chapter.D\n\nPersons diverting motor fuel into Virginia that had an original destination outside of Virginia shall incur liability for the tax levied for such motor fuel, as specified in § 58.1-2217, and shall be subject to the reporting and payment requirements set forth in subsection E of § 58.1-2230.","order_by":null,"text":{"0":{"id":280535,"text":"There is hereby levied a tax at the rate specified in \u00a7 58.1-2217 on the following:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":280536,"text":"Dyed diesel fuel that is used to operate a highway vehicle for a taxable use other than a use allowed under 26 U.S.C. § 4082;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":280537,"text":"Motor fuel that was allowed an exemption from the motor fuel tax and was then used for a taxable purpose; and","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":280538,"text":"Motor fuel that is used to operate a highway vehicle after an application for a refund of tax paid on the motor fuel is made or allowed on the basis that the motor fuel was used for an off-highway purpose.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"B"},"4":{"id":280539,"text":"The operator of a highway vehicle that uses motor fuel that is taxable under this section is liable for the tax. If the highway vehicle that uses the fuel is owned by or leased to a motor carrier, the operator of the highway vehicle and the motor carrier shall be jointly and severally liable for the tax. If the end seller of motor fuel taxable under this section knew or had reason to know that the motor fuel would be used for a purpose that is taxable under this section, the operator of the highway vehicle and the end seller shall be jointly and severally liable for the tax.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A3","next_prefix":"C"},"5":{"id":280540,"text":"The tax liability imposed by this section shall be in addition to any other penalty imposed pursuant to this chapter.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"6":{"id":280541,"text":"Persons diverting motor fuel into Virginia that had an original destination outside of Virginia shall incur liability for the tax levied for such motor fuel, as specified in § 58.1-2217, and shall be subject to the reporting and payment requirements set forth in subsection E of § 58.1-2230.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2225\/","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":[{"id":85912,"section_number":"58.1-2226","catch_line":"Exemptions from tax","order_by":null,"url":"\/58.1-2226\/"},{"id":65498,"section_number":"58.1-2230","catch_line":"When tax return and payment are due","order_by":null,"url":"\/58.1-2230\/"}],"refers_to":[{"id":66220,"section_number":"58.1-2217","catch_line":"Taxes levied; rate","order_by":null,"url":"\/58.1-2217\/"},{"id":65498,"section_number":"58.1-2230","catch_line":"When tax return and payment are due","order_by":null,"url":"\/58.1-2230\/"}],"permalink":{"id":255453,"object_type":"law","relational_id":78260,"identifier":"58.1-2225","token":"58.1\/II\/22\/3\/58.1-2225","url":"\/58.1-2225\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2225\/","token":"58.1\/II\/22\/3\/58.1-2225","dublin_core":{"Title":"Backup tax; liability","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2225","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> There is hereby levied a tax at the rate specified in \u00a7 58.1-2217<\/a> on the following: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Dyed diesel fuel<\/span> that is used to operate a highway vehicle<\/span> for a taxable use<\/span> other than a use<\/span> allowed under 26 U.S.C. § 4082; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Motor fuel<\/span> that was allowed an exemption from the motor fuel<\/span> tax and was then used for a taxable purpose; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Motor fuel<\/span> that is used to operate a highway vehicle<\/span> after an application for a refund of tax paid on the motor fuel<\/span> is made or allowed on the basis that the motor fuel<\/span> was used for an off-highway purpose. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The operator of a highway vehicle<\/span> that uses<\/span> motor fuel<\/span> that is taxable under this section is liable for the tax. If the highway vehicle<\/span> that uses<\/span> the fuel is owned by or leased to a motor carrier, the operator of the highway vehicle<\/span> and the motor carrier shall be jointly and severally liable for the tax. If the end seller<\/span> of motor fuel<\/span> taxable under this section knew or had reason to know that the motor fuel<\/span> would be used for a purpose that is taxable under this section, the operator of the highway vehicle<\/span> and the end seller<\/span> shall be jointly and severally liable for the tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The tax liability imposed by this section shall be in addition to any other penalty<\/span> imposed pursuant to this chapter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Persons<\/span> diverting motor fuel<\/span> into Virginia that had an original destination outside of Virginia shall incur liability for the tax levied for such motor fuel<\/span>, as specified in § 58.1-2217<\/a>, and shall be subject to the reporting and payment requirements set forth in subsection E of § 58.1-2230<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nBACKUP TAX; LIABILITY (\u00a7 58.1-2225)\n\nA. There is hereby levied a tax at the rate specified in \u00a7 58.1-2217 on the\nfollowing:\n\n 1. Dyed diesel fuel that is used to operate a highway vehicle for a taxable\n use other than a use allowed under 26 U.S.C. § 4082;\n\n 2. Motor fuel that was allowed an exemption from the motor fuel tax and was\n then used for a taxable purpose; and\n\n 3. Motor fuel that is used to operate a highway vehicle after an application\n for a refund of tax paid on the motor fuel is made or allowed on the basis\n that the motor fuel was used for an off-highway purpose.\n\nB. The operator of a highway vehicle that uses motor fuel that is taxable under\nthis section is liable for the tax. If the highway vehicle that uses the fuel is\nowned by or leased to a motor carrier, the operator of the highway vehicle and\nthe motor carrier shall be jointly and severally liable for the tax. If the end\nseller of motor fuel taxable under this section knew or had reason to know that\nthe motor fuel would be used for a purpose that is taxable under this section,\nthe operator of the highway vehicle and the end seller shall be jointly and\nseverally liable for the tax.\n\nC. The tax liability imposed by this section shall be in addition to any other\npenalty imposed pursuant to this chapter.\n\nD. Persons diverting motor fuel into Virginia that had an original destination\noutside of Virginia shall incur liability for the tax levied for such motor\nfuel, as specified in § 58.1-2217, and shall be subject to the reporting\nand payment requirements set forth in subsection E of § 58.1-2230.\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}}