{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2263.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2263.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2263.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2263.html"}],"law_id":68674,"edition_id":1,"section_id":68674,"structure_id":14734,"section_number":"58.1-2263","catch_line":"Shipping documents; transportation of motor fuel loaded at a terminal rack or bulk plant rack; civil penalty","history":"2000, cc. 729, 758; 2001, c. 167; 2012, c. 363.","full_text":"A\n\nA person shall not transport motor fuel loaded at a terminal rack or bulk plant rack unless the person has a shipping document for its transportation that complies with this section. A terminal operator or operator of a bulk plant shall give a shipping document to the person who operates the means of conveyance into which motor fuel is loaded at the terminal rack or bulk plant rack.B\n\nThe shipping document issued by the terminal operator shall be machine-printed and that issued by the operator of a bulk plant shall be on a printed form and both shall contain the following information and any other information required by the Commissioner:1\n\nIdentification, including address, of the terminal or bulk plant from which the motor fuel was received;2\n\nDate the motor fuel was loaded;3\n\nGross gallons loaded;4\n\nDestination state of the motor fuel, as represented by the purchaser of the motor fuel or the purchaser’s agent;5\n\nIn the case of aviation jet fuel sold to an aviation consumer, the shipping document shall be marked with the phrase “Aviation Jet Fuel, Not for On-road Use” or a similar phrase; and6\n\nIf the document is issued by a terminal operator, (i) net gallons loaded and (ii) tax responsibility statement indicating the name of the supplier who is responsible for the tax due on the motor fuel.C\n\nA terminal operator or bulk plant operator may rely on the representation made by the purchaser of motor fuel or the purchaser’s agent concerning the destination state of the motor fuel. A purchaser shall be liable for any tax due as a result of the purchaser’s diversion of fuel from the represented destination state.D\n\nA person to whom a shipping document was issued shall:1\n\nCarry the shipping document in the means of conveyance for which it was issued when transporting the motor fuel described;2\n\nShow the shipping document to a law-enforcement officer upon request when transporting the motor fuel described;3\n\nDeliver motor fuel described in the shipping document to the destination state printed on it unless the person:\n\t\t\t\ta. Notifies the Commissioner before transporting the motor fuel into a state other than the printed destination state that the person has received instructions after the shipping document was issued to deliver the motor fuel to a different destination state;\n\t\t\t\tb. Receives from the Commissioner a confirmation number authorizing the diversion; and\n\t\t\t\tc. Writes on the shipping document the change in destination state and the confirmation number for the diversion; and4\n\nGive a copy of the shipping document to the distributor or other person to whom the motor fuel is delivered.E\n\nThe person to whom motor fuel is delivered shall not accept delivery of the motor fuel if the destination state shown on the shipping document for the motor fuel is a state other than Virginia. To determine if the shipping document shows Virginia as the destination state, the person to whom the fuel is delivered shall examine the shipping document and keep a copy of the shipping document (i) at the place of business where the motor fuel was delivered for 90 days following the date of delivery and (ii) at such place or another place for at least three years following the date of delivery. The person who accepts delivery of motor fuel in violation of this subsection and any person liable for the tax on the motor fuel pursuant to Article 3 (§ 58.1-2217 et seq.) shall be jointly and severally liable for any tax due on the fuel.F\n\nAny person who (i) transports motor fuel loaded at a terminal rack or bulk plant rack without a shipping document or with a false or an incomplete shipping document or (ii) delivers motor fuel to a destination state other than that shown on the shipping document, shall be subject to a civil penalty. If the fuel is transported in a railroad tank car, the civil penalty imposed under this subsection shall be payable by the person responsible for the movement of the motor fuel in the railroad tank car. If the fuel is transported by any other means of conveyance, the civil penalty imposed under this subsection shall be payable by the person in whose name the means of conveyance is registered. The amount of the civil penalty assessed against a person for his first violation shall be $5,000. The amount of the civil penalty assessed against a person for his second or subsequent violation shall be $10,000.","order_by":null,"text":{"0":{"id":248591,"text":"A person shall not transport motor fuel loaded at a terminal rack or bulk plant rack unless the person has a shipping document for its transportation that complies with this section. A terminal operator or operator of a bulk plant shall give a shipping document to the person who operates the means of conveyance into which motor fuel is loaded at the terminal rack or bulk plant rack.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":248592,"text":"The shipping document issued by the terminal operator shall be machine-printed and that issued by the operator of a bulk plant shall be on a printed form and both shall contain the following information and any other information required by the Commissioner:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":248593,"text":"Identification, including address, of the terminal or bulk plant from which the motor fuel was received;","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":248594,"text":"Date the motor fuel was loaded;","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"4":{"id":248595,"text":"Gross gallons loaded;","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"B4"},"5":{"id":248596,"text":"Destination state of the motor fuel, as represented by the purchaser of the motor fuel or the purchaser’s agent;","type":"section","prefixes":["B","4"],"prefix":"4","entire_prefix":"B4","prefix_anchor":"B4","level":2,"prior_prefix":"B3","next_prefix":"B5"},"6":{"id":248597,"text":"In the case of aviation jet fuel sold to an aviation consumer, the shipping document shall be marked with the phrase “Aviation Jet Fuel, Not for On-road Use” or a similar phrase; and","type":"section","prefixes":["B","5"],"prefix":"5","entire_prefix":"B5","prefix_anchor":"B5","level":2,"prior_prefix":"B4","next_prefix":"B6"},"7":{"id":248598,"text":"If the document is issued by a terminal operator, (i) net gallons loaded and (ii) tax responsibility statement indicating the name of the supplier who is responsible for the tax due on the motor fuel.","type":"section","prefixes":["B","6"],"prefix":"6","entire_prefix":"B6","prefix_anchor":"B6","level":2,"prior_prefix":"B5","next_prefix":"C"},"8":{"id":248599,"text":"A terminal operator or bulk plant operator may rely on the representation made by the purchaser of motor fuel or the purchaser’s agent concerning the destination state of the motor fuel. A purchaser shall be liable for any tax due as a result of the purchaser’s diversion of fuel from the represented destination state.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B6","next_prefix":"D"},"9":{"id":248600,"text":"A person to whom a shipping document was issued shall:","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"D1"},"10":{"id":248601,"text":"Carry the shipping document in the means of conveyance for which it was issued when transporting the motor fuel described;","type":"section","prefixes":["D","1"],"prefix":"1","entire_prefix":"D1","prefix_anchor":"D1","level":2,"prior_prefix":"D","next_prefix":"D2"},"11":{"id":248602,"text":"Show the shipping document to a law-enforcement officer upon request when transporting the motor fuel described;","type":"section","prefixes":["D","2"],"prefix":"2","entire_prefix":"D2","prefix_anchor":"D2","level":2,"prior_prefix":"D1","next_prefix":"D3"},"12":{"id":248603,"text":"Deliver motor fuel described in the shipping document to the destination state printed on it unless the person:\n\t\t\t\ta. Notifies the Commissioner before transporting the motor fuel into a state other than the printed destination state that the person has received instructions after the shipping document was issued to deliver the motor fuel to a different destination state;\n\t\t\t\tb. Receives from the Commissioner a confirmation number authorizing the diversion; and\n\t\t\t\tc. Writes on the shipping document the change in destination state and the confirmation number for the diversion; and","type":"section","prefixes":["D","3"],"prefix":"3","entire_prefix":"D3","prefix_anchor":"D3","level":2,"prior_prefix":"D2","next_prefix":"D4"},"13":{"id":248604,"text":"Give a copy of the shipping document to the distributor or other person to whom the motor fuel is delivered.","type":"section","prefixes":["D","4"],"prefix":"4","entire_prefix":"D4","prefix_anchor":"D4","level":2,"prior_prefix":"D3","next_prefix":"E"},"14":{"id":248605,"text":"The person to whom motor fuel is delivered shall not accept delivery of the motor fuel if the destination state shown on the shipping document for the motor fuel is a state other than Virginia. To determine if the shipping document shows Virginia as the destination state, the person to whom the fuel is delivered shall examine the shipping document and keep a copy of the shipping document (i) at the place of business where the motor fuel was delivered for 90 days following the date of delivery and (ii) at such place or another place for at least three years following the date of delivery. The person who accepts delivery of motor fuel in violation of this subsection and any person liable for the tax on the motor fuel pursuant to Article 3 (§ 58.1-2217 et seq.) shall be jointly and severally liable for any tax due on the fuel.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D4","next_prefix":"F"},"15":{"id":248606,"text":"Any person who (i) transports motor fuel loaded at a terminal rack or bulk plant rack without a shipping document or with a false or an incomplete shipping document or (ii) delivers motor fuel to a destination state other than that shown on the shipping document, shall be subject to a civil penalty. If the fuel is transported in a railroad tank car, the civil penalty imposed under this subsection shall be payable by the person responsible for the movement of the motor fuel in the railroad tank car. If the fuel is transported by any other means of conveyance, the civil penalty imposed under this subsection shall be payable by the person in whose name the means of conveyance is registered. The amount of the civil penalty assessed against a person for his first violation shall be $5,000. The amount of the civil penalty assessed against a person for his second or subsequent violation shall be $10,000.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"ancestry":[{"id":14734,"edition_id":1,"name":"Enforcement and Administration","identifier":"7","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:49:36","date_modified":"2026-06-26 03:49:36","permalink":{"id":255611,"object_type":"structure","relational_id":14734,"identifier":"7","token":"58.1\/II\/22\/7","url":"\/58.1\/II\/22\/7\/","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":68674,"structure_id":14734,"section_number":"58.1-2263","catch_line":"Shipping documents; transportation of motor fuel loaded at a terminal rack or bulk plant rack; civil penalty","url":"\/58.1-2263\/","token":"58.1\/II\/22\/7\/58.1-2263","metadata":false},{"id":58308,"structure_id":14734,"section_number":"58.1-2264","catch_line":"Repealed","url":"\/58.1-2264\/","token":"58.1\/II\/22\/7\/58.1-2264","metadata":false},{"id":72954,"structure_id":14734,"section_number":"58.1-2265","catch_line":"Improper sale or use of untaxed fuel; civil penalty","url":"\/58.1-2265\/","token":"58.1\/II\/22\/7\/58.1-2265","metadata":false},{"id":57152,"structure_id":14734,"section_number":"58.1-2266","catch_line":"Late filing or payment; civil penalty","url":"\/58.1-2266\/","token":"58.1\/II\/22\/7\/58.1-2266","metadata":false},{"id":85780,"structure_id":14734,"section_number":"58.1-2267","catch_line":"Refusal to allow inspection or taking of fuel sample; civil penalty","url":"\/58.1-2267\/","token":"58.1\/II\/22\/7\/58.1-2267","metadata":false},{"id":62431,"structure_id":14734,"section_number":"58.1-2268","catch_line":"Engaging in business without a license; civil penalty","url":"\/58.1-2268\/","token":"58.1\/II\/22\/7\/58.1-2268","metadata":false},{"id":69076,"structure_id":14734,"section_number":"58.1-2268.1","catch_line":"Preventing a person from obtaining a license; civil penalty","url":"\/58.1-2268.1\/","token":"58.1\/II\/22\/7\/58.1-2268.1","metadata":false},{"id":79186,"structure_id":14734,"section_number":"58.1-2269","catch_line":"False or fraudulent return; civil penalty","url":"\/58.1-2269\/","token":"58.1\/II\/22\/7\/58.1-2269","metadata":false},{"id":76838,"structure_id":14734,"section_number":"58.1-2270","catch_line":"Failure to keep or retain records; civil penalty","url":"\/58.1-2270\/","token":"58.1\/II\/22\/7\/58.1-2270","metadata":false},{"id":83989,"structure_id":14734,"section_number":"58.1-2271","catch_line":"Payment of civil penalties; disposition; waiver","url":"\/58.1-2271\/","token":"58.1\/II\/22\/7\/58.1-2271","metadata":false},{"id":56450,"structure_id":14734,"section_number":"58.1-2272","catch_line":"Prohibited acts; criminal penalties","url":"\/58.1-2272\/","token":"58.1\/II\/22\/7\/58.1-2272","metadata":false},{"id":65151,"structure_id":14734,"section_number":"58.1-2273","catch_line":"Willful commission of prohibited acts; criminal penalties","url":"\/58.1-2273\/","token":"58.1\/II\/22\/7\/58.1-2273","metadata":false},{"id":56438,"structure_id":14734,"section_number":"58.1-2274","catch_line":"Unlawful importing, transportation, delivery, storage, acquiring or sale of fuel; sale to enforce assessment","url":"\/58.1-2274\/","token":"58.1\/II\/22\/7\/58.1-2274","metadata":false},{"id":73812,"structure_id":14734,"section_number":"58.1-2275","catch_line":"Record-keeping requirements","url":"\/58.1-2275\/","token":"58.1\/II\/22\/7\/58.1-2275","metadata":false},{"id":77881,"structure_id":14734,"section_number":"58.1-2276","catch_line":"Inspection of records","url":"\/58.1-2276\/","token":"58.1\/II\/22\/7\/58.1-2276","metadata":false},{"id":59494,"structure_id":14734,"section_number":"58.1-2277","catch_line":"Administrative authority","url":"\/58.1-2277\/","token":"58.1\/II\/22\/7\/58.1-2277","metadata":false},{"id":72134,"structure_id":14734,"section_number":"58.1-2278","catch_line":"Equipment requirements","url":"\/58.1-2278\/","token":"58.1\/II\/22\/7\/58.1-2278","metadata":false},{"id":75120,"structure_id":14734,"section_number":"58.1-2279","catch_line":"Marking requirements for dyed diesel fuel storage facilities","url":"\/58.1-2279\/","token":"58.1\/II\/22\/7\/58.1-2279","metadata":false}],"next_section":{"id":58308,"structure_id":14734,"section_number":"58.1-2264","catch_line":"Repealed","url":"\/58.1-2264\/","token":"58.1\/II\/22\/7\/58.1-2264","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2263\/","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 2 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 167<\/a>; in 2012, chapter 363<\/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":255613,"object_type":"law","relational_id":68674,"identifier":"58.1-2263","token":"58.1\/II\/22\/7\/58.1-2263","url":"\/58.1-2263\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2263\/","token":"58.1\/II\/22\/7\/58.1-2263","dublin_core":{"Title":"Shipping documents; transportation of motor fuel loaded at a terminal rack or bulk plant rack; civil penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2263","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A person<\/span> shall not transport motor fuel<\/span> loaded at a terminal rack<\/span> or bulk plant<\/span> rack<\/span> unless the person<\/span> has a shipping document for its transportation that complies with this section. A terminal operator<\/span> or operator of a bulk plant<\/span> shall give a shipping document to the person<\/span> who operates the means of conveyance into which motor fuel<\/span> is loaded at the terminal rack<\/span> or bulk plant<\/span> rack<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The shipping document issued by the terminal operator<\/span> shall be machine-printed and that issued by the operator of a bulk plant<\/span> shall be on a printed form and both shall contain the following information and any other information required by the Commissioner<\/span>: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Identification, including address, of the terminal or bulk plant<\/span> from which the motor fuel<\/span> was received; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Date the motor fuel<\/span> was loaded; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Gross gallons<\/span> loaded; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Destination state<\/span> of the motor fuel<\/span>, as represented by the purchaser of the motor fuel<\/span> or the purchaser’s agent; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> In the case of aviation jet fuel<\/span> sold to an aviation consumer<\/span>, the shipping document shall be marked with the phrase “Aviation Jet Fuel<\/span>, Not for On-road Use<\/span>” or a similar phrase; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> If the document is issued by a terminal operator<\/span>, (i) net gallons<\/span> loaded and (ii) tax responsibility statement indicating the name of the supplier<\/span> who is responsible for the tax due on the motor fuel<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> A terminal operator<\/span> or bulk plant<\/span> operator may rely on the representation made by the purchaser of motor fuel<\/span> or the purchaser’s agent concerning the destination state<\/span> of the motor fuel<\/span>. A purchaser shall be liable for any tax due as a result of the purchaser’s diversion<\/span> of fuel from the represented destination state<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> A person<\/span> to whom a shipping document was issued shall: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Carry the shipping document in the means of conveyance for which it was issued when transporting the motor fuel<\/span> described; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Show the shipping document to a law<\/span>-enforcement officer upon request when transporting the motor fuel<\/span> described; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Deliver motor fuel<\/span> described in the shipping document to the destination state<\/span> printed on it unless the person<\/span>:\n\t\t\t\ta. Notifies the Commissioner<\/span> before transporting the motor fuel<\/span> into a state other than the printed destination state<\/span> that the person<\/span> has received instructions after the shipping document was issued to deliver the motor fuel<\/span> to a different destination state<\/span>;\n\t\t\t\tb. Receives from the Commissioner<\/span> a confirmation number authorizing the diversion<\/span>; and\n\t\t\t\tc. Writes on the shipping document the change in destination state<\/span> and the confirmation number for the diversion<\/span>; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Give a copy of the shipping document to the distributor<\/span> or other person<\/span> to whom the motor fuel<\/span> is delivered. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> The person<\/span> to whom motor fuel<\/span> is delivered shall not accept delivery of the motor fuel<\/span> if the destination state<\/span> shown on the shipping document for the motor fuel<\/span> is a state other than Virginia. To determine if the shipping document shows Virginia as the destination state<\/span>, the person<\/span> to whom the fuel is delivered shall examine the shipping document and keep a copy of the shipping document (i) at the place of business where the motor fuel<\/span> was delivered for 90 days following the date of delivery and (ii) at such place or another place for at least three years following the date of delivery. The person<\/span> who accepts delivery of motor fuel<\/span> in violation of this subsection and any person<\/span> liable for the tax on the motor fuel<\/span> pursuant to Article 3 (§ 58.1-2217<\/a> et seq.) shall be jointly and severally liable for any tax due on the fuel. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Any person<\/span> who (i) transports motor fuel<\/span> loaded at a terminal rack<\/span> or bulk plant<\/span> rack<\/span> without a shipping document or with a false or an incomplete shipping document or (ii) delivers motor fuel<\/span> to a destination state<\/span> other than that shown on the shipping document, shall be subject to a civil penalty<\/span>. If the fuel is transported in a railroad tank car, the civil penalty<\/span> imposed under this subsection shall be payable by the person<\/span> responsible for the movement of the motor fuel<\/span> in the railroad tank car. If the fuel is transported by any other means of conveyance, the civil penalty<\/span> imposed under this subsection shall be payable by the person<\/span> in whose name the means of conveyance is registered. The amount of the civil penalty<\/span> assessed against a person<\/span> for his first violation shall be $5,000. The amount of the civil penalty<\/span> assessed against a person<\/span> for his second or subsequent violation shall be $10,000. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSHIPPING DOCUMENTS; TRANSPORTATION OF MOTOR FUEL LOADED AT A TERMINAL RACK OR\nBULK PLANT RACK; CIVIL PENALTY (\u00a7 58.1-2263)\n\nA. A person shall not transport motor fuel loaded at a terminal rack or bulk\nplant rack unless the person has a shipping document for its transportation that\ncomplies with this section. A terminal operator or operator of a bulk plant\nshall give a shipping document to the person who operates the means of\nconveyance into which motor fuel is loaded at the terminal rack or bulk plant\nrack.\n\nB. The shipping document issued by the terminal operator shall be\nmachine-printed and that issued by the operator of a bulk plant shall be on a\nprinted form and both shall contain the following information and any other\ninformation required by the Commissioner:\n\n 1. Identification, including address, of the terminal or bulk plant from which\n the motor fuel was received;\n\n 2. Date the motor fuel was loaded;\n\n 3. Gross gallons loaded;\n\n 4. Destination state of the motor fuel, as represented by the purchaser of the\n motor fuel or the purchaser’s agent;\n\n 5. In the case of aviation jet fuel sold to an aviation consumer, the shipping\n document shall be marked with the phrase “Aviation Jet Fuel, Not for\n On-road Use” or a similar phrase; and\n\n 6. If the document is issued by a terminal operator, (i) net gallons loaded\n and (ii) tax responsibility statement indicating the name of the supplier who\n is responsible for the tax due on the motor fuel.\n\nC. A terminal operator or bulk plant operator may rely on the representation\nmade by the purchaser of motor fuel or the purchaser’s agent concerning\nthe destination state of the motor fuel. A purchaser shall be liable for any tax\ndue as a result of the purchaser’s diversion of fuel from the represented\ndestination state.\n\nD. A person to whom a shipping document was issued shall:\n\n 1. Carry the shipping document in the means of conveyance for which it was\n issued when transporting the motor fuel described;\n\n 2. Show the shipping document to a law-enforcement officer upon request when\n transporting the motor fuel described;\n\n 3. Deliver motor fuel described in the shipping document to the destination\n state printed on it unless the person:\n \t\t\t\ta. Notifies the Commissioner before transporting the motor fuel into a\n state other than the printed destination state that the person has received\n instructions after the shipping document was issued to deliver the motor fuel\n to a different destination state;\n \t\t\t\tb. Receives from the Commissioner a confirmation number authorizing the\n diversion; and\n \t\t\t\tc. Writes on the shipping document the change in destination state and the\n confirmation number for the diversion; and\n\n 4. Give a copy of the shipping document to the distributor or other person to\n whom the motor fuel is delivered.\n\nE. The person to whom motor fuel is delivered shall not accept delivery of the\nmotor fuel if the destination state shown on the shipping document for the motor\nfuel is a state other than Virginia. To determine if the shipping document shows\nVirginia as the destination state, the person to whom the fuel is delivered\nshall examine the shipping document and keep a copy of the shipping document (i)\nat the place of business where the motor fuel was delivered for 90 days\nfollowing the date of delivery and (ii) at such place or another place for at\nleast three years following the date of delivery. The person who accepts\ndelivery of motor fuel in violation of this subsection and any person liable for\nthe tax on the motor fuel pursuant to Article 3 (§ 58.1-2217 et seq.) shall\nbe jointly and severally liable for any tax due on the fuel.\n\nF. Any person who (i) transports motor fuel loaded at a terminal rack or bulk\nplant rack without a shipping document or with a false or an incomplete shipping\ndocument or (ii) delivers motor fuel to a destination state other than that\nshown on the shipping document, shall be subject to a civil penalty. If the fuel\nis transported in a railroad tank car, the civil penalty imposed under this\nsubsection shall be payable by the person responsible for the movement of the\nmotor fuel in the railroad tank car. If the fuel is transported by any other\nmeans of conveyance, the civil penalty imposed under this subsection shall be\npayable by the person in whose name the means of conveyance is registered. The\namount of the civil penalty assessed against a person for his first violation\nshall be $5,000. The amount of the civil penalty assessed against a person for\nhis second or subsequent violation shall be $10,000.\n\nHISTORY: 2000, cc. 729, 758; 2001, c. 167; 2012, c. 363.","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}}