{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2295.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2295.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2295.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2295.html"}],"law_id":82846,"edition_id":1,"section_id":82846,"structure_id":13590,"section_number":"58.1-2295","catch_line":"Levy; payment of tax","history":"2012, cc. 217, 225; 2013, c. 766; 2018, cc. 797, 798; 2020, cc. 1230, 1235, 1275.","full_text":"A\n\n1. (For contingent expiration, see Acts 2013, cc. 766) In addition to all other taxes now imposed by law, there is hereby imposed a tax upon every distributor who engages in the business of selling fuels at wholesale to retail dealers for retail sale in any county or city that is a member of (i) any transportation district in which a rapid heavy rail commuter mass transportation system operating on an exclusive right-of-way and a bus commuter mass transportation system are owned, operated, or controlled by an agency or commission as defined in \u00a7 33.2-1901 or (ii) any transportation district that is subject to subsection C of \u00a7 33.2-1915 and that is contiguous to the Northern Virginia Transportation District.2\n\n(For contingent expiration, see Acts 2013, cc. 766) In addition to all other taxes now imposed by law, there is hereby imposed a tax upon every distributor who engages in the business of selling fuels at wholesale to retail dealers for retail sale in any county or city that is located in a Planning District established pursuant to Chapter 42 (§ 15.2-4200 et seq.) of Title 15.2 that (i) as of January 1, 2013, has a population of not less than 1.5 million but fewer than two million, as shown by the most recent United States Census, has not less than 1.2 million but fewer than 1.7 million motor vehicles registered therein, and has a total transit ridership of not less than 15 million but fewer than 50 million riders per year across all transit systems within the Planning District or (ii) as shown by the most recent United States Census meets the population criteria set forth in clause (i) and also meets the vehicle registration and ridership criteria set forth in clause (i). In any case in which the tax is imposed pursuant to clause (ii), such tax shall be effective beginning on the July 1 immediately following the calendar year in which all of the criteria have been met.3\n\n(For contingent expiration, see Acts 2019, cc. 837 and 846) In addition to all other taxes now imposed by law, there is hereby imposed a tax upon every distributor who engages in the business of selling fuels at wholesale to retail dealers for retail sale in (i) any county or city, or (ii) any city wholly embraced by a county, through which an interstate passes that (a) is more than 300 miles in length in the Commonwealth and (b) as of January 1, 2019, carried more than 40 percent of interstate vehicle miles traveled for vehicles classified as Class 6 or higher.4\n\n(For contingent expiration, see Acts 2020, cc. 1230 and 1275) In addition to all other taxes now imposed by law, there is hereby imposed a tax upon every distributor who engages in the business of selling fuels at wholesale to retail dealers for retail sale in any county or city in which a tax is not otherwise imposed pursuant to this section.5\n\n(For contingent expiration, see Acts 2020, cc. 1235) In addition to all other taxes now imposed by law, there is hereby imposed a tax upon every distributor who engages in the business of selling fuels at wholesale to retail dealers for retail sale in any county or city located in Planning District 15, as established pursuant to Chapter 42 (§ 15.2-4200) of Title 15.2, in which a tax is not otherwise imposed pursuant to this section.B\n\n1. The tax shall be imposed on each gallon of fuel, other than diesel fuel, sold by a distributor to a retail dealer for retail sale in any such county or city described in subsection A at a rate of 7.6 cents per gallon on gasoline and gasohol. Beginning July 1, 2021, the tax 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. For alternative fuels other than liquid alternative fuels, the Commissioner shall determine an equivalent tax rate based on gasoline gallon equivalency.2\n\nThe tax shall be imposed on each gallon of diesel fuel sold by a distributor to a retail dealer for retail sale in any such county or city at a rate of 7.7 cents per gallon on diesel fuel. Beginning July 1, 2021, the tax 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.C\n\nThe tax levied under this section shall be imposed at the time of sale by the distributor to the retail dealer.D\n\nThe tax imposed by this section shall be paid by the distributor, but the distributor shall separately state the amount of the tax and add such tax to the price or charge. Thereafter, such tax shall be a debt from the retail dealer to the distributor until paid and shall be recoverable at law in the same manner as other debts. No action at law or suit in equity under this chapter shall be maintained in the Commonwealth by any distributor who is not registered under § 58.1-2299.2 or is delinquent in the payment of taxes imposed under this chapter.E\n\nNothing in this section shall be construed to exempt the imposition and remittance of tax pursuant to this section in a sale to a retail dealer in which the distributor and the retail dealer are the same person.","order_by":null,"text":{"0":{"id":296979,"text":"1. (For contingent expiration, see Acts 2013, cc. 766) In addition to all other taxes now imposed by law, there is hereby imposed a tax upon every distributor who engages in the business of selling fuels at wholesale to retail dealers for retail sale in any county or city that is a member of (i) any transportation district in which a rapid heavy rail commuter mass transportation system operating on an exclusive right-of-way and a bus commuter mass transportation system are owned, operated, or controlled by an agency or commission as defined in \u00a7 33.2-1901 or (ii) any transportation district that is subject to subsection C of \u00a7 33.2-1915 and that is contiguous to the Northern Virginia Transportation District.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A2"},"1":{"id":296980,"text":"(For contingent expiration, see Acts 2013, cc. 766) In addition to all other taxes now imposed by law, there is hereby imposed a tax upon every distributor who engages in the business of selling fuels at wholesale to retail dealers for retail sale in any county or city that is located in a Planning District established pursuant to Chapter 42 (§ 15.2-4200 et seq.) of Title 15.2 that (i) as of January 1, 2013, has a population of not less than 1.5 million but fewer than two million, as shown by the most recent United States Census, has not less than 1.2 million but fewer than 1.7 million motor vehicles registered therein, and has a total transit ridership of not less than 15 million but fewer than 50 million riders per year across all transit systems within the Planning District or (ii) as shown by the most recent United States Census meets the population criteria set forth in clause (i) and also meets the vehicle registration and ridership criteria set forth in clause (i). In any case in which the tax is imposed pursuant to clause (ii), such tax shall be effective beginning on the July 1 immediately following the calendar year in which all of the criteria have been met.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A","next_prefix":"A3"},"2":{"id":296981,"text":"(For contingent expiration, see Acts 2019, cc. 837 and 846) In addition to all other taxes now imposed by law, there is hereby imposed a tax upon every distributor who engages in the business of selling fuels at wholesale to retail dealers for retail sale in (i) any county or city, or (ii) any city wholly embraced by a county, through which an interstate passes that (a) is more than 300 miles in length in the Commonwealth and (b) as of January 1, 2019, carried more than 40 percent of interstate vehicle miles traveled for vehicles classified as Class 6 or higher.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"3":{"id":296982,"text":"(For contingent expiration, see Acts 2020, cc. 1230 and 1275) In addition to all other taxes now imposed by law, there is hereby imposed a tax upon every distributor who engages in the business of selling fuels at wholesale to retail dealers for retail sale in any county or city in which a tax is not otherwise imposed pursuant to this section.","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"4":{"id":296983,"text":"(For contingent expiration, see Acts 2020, cc. 1235) In addition to all other taxes now imposed by law, there is hereby imposed a tax upon every distributor who engages in the business of selling fuels at wholesale to retail dealers for retail sale in any county or city located in Planning District 15, as established pursuant to Chapter 42 (§ 15.2-4200) of Title 15.2, in which a tax is not otherwise imposed pursuant to this section.","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"B"},"5":{"id":296984,"text":"1. The tax shall be imposed on each gallon of fuel, other than diesel fuel, sold by a distributor to a retail dealer for retail sale in any such county or city described in subsection A at a rate of 7.6 cents per gallon on gasoline and gasohol. Beginning July 1, 2021, the tax 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. For alternative fuels other than liquid alternative fuels, the Commissioner shall determine an equivalent tax rate based on gasoline gallon equivalency.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A5","next_prefix":"B2"},"6":{"id":296985,"text":"The tax shall be imposed on each gallon of diesel fuel sold by a distributor to a retail dealer for retail sale in any such county or city at a rate of 7.7 cents per gallon on diesel fuel. Beginning July 1, 2021, the tax 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","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B","next_prefix":"C"},"7":{"id":296986,"text":"The tax levied under this section shall be imposed at the time of sale by the distributor to the retail dealer.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B2","next_prefix":"D"},"8":{"id":296987,"text":"The tax imposed by this section shall be paid by the distributor, but the distributor shall separately state the amount of the tax and add such tax to the price or charge. Thereafter, such tax shall be a debt from the retail dealer to the distributor until paid and shall be recoverable at law in the same manner as other debts. No action at law or suit in equity under this chapter shall be maintained in the Commonwealth by any distributor who is not registered under § 58.1-2299.2 or is delinquent in the payment of taxes imposed under this chapter.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"9":{"id":296988,"text":"Nothing in this section shall be construed to exempt the imposition and remittance of tax pursuant to this section in a sale to a retail dealer in which the distributor and the retail dealer are the same person.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"ancestry":[{"id":13590,"edition_id":1,"name":"Motor Vehicle Fuels Sales Tax in Certain Transportation Districts","identifier":"22.1","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:45:20","date_modified":"2026-06-26 03:45:20","permalink":{"id":255729,"object_type":"structure","relational_id":13590,"identifier":"22.1","token":"58.1\/II\/22.1","url":"\/58.1\/II\/22.1\/","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":64772,"structure_id":13590,"section_number":"58.1-2291","catch_line":"Title","url":"\/58.1-2291\/","token":"58.1\/II\/22.1\/58.1-2291","metadata":false},{"id":84453,"structure_id":13590,"section_number":"58.1-2292","catch_line":"Definitions","url":"\/58.1-2292\/","token":"58.1\/II\/22.1\/58.1-2292","metadata":false},{"id":73431,"structure_id":13590,"section_number":"58.1-2293","catch_line":"Regulation; forms","url":"\/58.1-2293\/","token":"58.1\/II\/22.1\/58.1-2293","metadata":false},{"id":61267,"structure_id":13590,"section_number":"58.1-2294","catch_line":"Disclosure of information; penalties","url":"\/58.1-2294\/","token":"58.1\/II\/22.1\/58.1-2294","metadata":false},{"id":82846,"structure_id":13590,"section_number":"58.1-2295","catch_line":"Levy; payment of tax","url":"\/58.1-2295\/","token":"58.1\/II\/22.1\/58.1-2295","metadata":false},{"id":86476,"structure_id":13590,"section_number":"58.1-2295.1","catch_line":"Repealed","url":"\/58.1-2295.1\/","token":"58.1\/II\/22.1\/58.1-2295.1","metadata":false},{"id":54557,"structure_id":13590,"section_number":"58.1-2296","catch_line":"Backup tax; liability","url":"\/58.1-2296\/","token":"58.1\/II\/22.1\/58.1-2296","metadata":false},{"id":84109,"structure_id":13590,"section_number":"58.1-2297","catch_line":"When tax return and payment are due; credits for overpayment","url":"\/58.1-2297\/","token":"58.1\/II\/22.1\/58.1-2297","metadata":false},{"id":81844,"structure_id":13590,"section_number":"58.1-2298","catch_line":"Deductions","url":"\/58.1-2298\/","token":"58.1\/II\/22.1\/58.1-2298","metadata":false},{"id":65089,"structure_id":13590,"section_number":"58.1-2299","catch_line":"Bad debts","url":"\/58.1-2299\/","token":"58.1\/II\/22.1\/58.1-2299","metadata":false},{"id":70550,"structure_id":13590,"section_number":"58.1-2299.1","catch_line":"Exclusion from professional license tax","url":"\/58.1-2299.1\/","token":"58.1\/II\/22.1\/58.1-2299.1","metadata":false},{"id":82690,"structure_id":13590,"section_number":"58.1-2299.10","catch_line":"Willful commission of prohibited acts; 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This law was first created in 2012. The record of its establishment is cataloged in chapters 217<\/a> and 225<\/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 3 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 2013, chapter 766<\/a>; in 2018, chapters 797<\/a> and 798<\/a>; in 2020, chapters 1230<\/a>, 1235<\/a>, and 1275<\/a>.<\/p>","references":[{"id":84701,"section_number":"33.2-1701","catch_line":"General powers of Commonwealth Transportation Board","order_by":null,"url":"\/33.2-1701\/"},{"id":84453,"section_number":"58.1-2292","catch_line":"Definitions","order_by":null,"url":"\/58.1-2292\/"},{"id":54557,"section_number":"58.1-2296","catch_line":"Backup tax; liability","order_by":null,"url":"\/58.1-2296\/"},{"id":65089,"section_number":"58.1-2299","catch_line":"Bad debts","order_by":null,"url":"\/58.1-2299\/"},{"id":56491,"section_number":"58.1-2299.20","catch_line":"Disposition of tax revenues","order_by":null,"url":"\/58.1-2299.20\/"}],"refers_to":[{"id":58779,"section_number":"15.2-4200","catch_line":"Short title","order_by":null,"url":"\/15.2-4200\/"},{"id":65347,"section_number":"33.2-1901","catch_line":"Definitions","order_by":null,"url":"\/33.2-1901\/"},{"id":82445,"section_number":"33.2-1915","catch_line":"Powers and functions generally","order_by":null,"url":"\/33.2-1915\/"},{"id":57267,"section_number":"58.1-2299.2","catch_line":"Certificates of registration; issuance; civil penalty","order_by":null,"url":"\/58.1-2299.2\/"}],"permalink":{"id":255747,"object_type":"law","relational_id":82846,"identifier":"58.1-2295","token":"58.1\/II\/22.1\/58.1-2295","url":"\/58.1-2295\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2295\/","token":"58.1\/II\/22.1\/58.1-2295","dublin_core":{"Title":"Levy; payment of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2295","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> 1. (For contingent expiration, see Acts 2013, cc. 766) In addition to all other taxes now imposed by law<\/span>, there is hereby imposed a tax upon every distributor<\/span> who engages in the business of selling fuels<\/span> at wholesale to retail dealers<\/span> for retail sale<\/span> in any county or city that is a member of (i) any transportation district in which a rapid heavy rail commuter mass transportation system operating on an exclusive right-of-way and a bus commuter mass transportation system are owned, operated, or controlled by an agency or commission as defined in \u00a7 33.2-1901<\/a> or (ii) any transportation district that is subject to subsection C of \u00a7 33.2-1915<\/a> and that is contiguous to the Northern Virginia Transportation District. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> (For contingent expiration, see Acts 2013, cc. 766) In addition to all other taxes now imposed by law<\/span>, there is hereby imposed a tax upon every distributor<\/span> who engages in the business of selling fuels<\/span> at wholesale to retail dealers<\/span> for retail sale<\/span> in any county or city that is located in a Planning District established pursuant to Chapter 42 (§ 15.2-4200<\/a> et seq.) of Title 15.2 that (i) as of January 1, 2013, has a population of not less than 1.5 million but fewer than two million, as shown by the most recent United States Census, has not less than 1.2 million but fewer than 1.7 million motor vehicles registered therein, and has a total transit ridership of not less than 15 million but fewer than 50 million riders per year across all transit systems within the Planning District or (ii) as shown by the most recent United States Census meets the population criteria set forth in clause (i) and also meets the vehicle registration and ridership criteria set forth in clause (i). In any case in which the tax is imposed pursuant to clause (ii), such tax shall be effective beginning on the July 1 immediately following the calendar year in which all of the criteria have been met. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> (For contingent expiration, see Acts 2019, cc. 837 and 846) In addition to all other taxes now imposed by law<\/span>, there is hereby imposed a tax upon every distributor<\/span> who engages in the business of selling fuels<\/span> at wholesale to retail dealers<\/span> for retail sale<\/span> in (i) any county or city, or (ii) any city wholly embraced by a county, through which an interstate passes that (a) is more than 300 miles in length in the Commonwealth and (b) as of January 1, 2019, carried more than 40 percent of interstate vehicle miles traveled for vehicles classified as Class 6 or higher. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> (For contingent expiration, see Acts 2020, cc. 1230 and 1275) In addition to all other taxes now imposed by law<\/span>, there is hereby imposed a tax upon every distributor<\/span> who engages in the business of selling fuels<\/span> at wholesale to retail dealers<\/span> for retail sale<\/span> in any county or city in which a tax is not otherwise imposed pursuant to this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> (For contingent expiration, see Acts 2020, cc. 1235) In addition to all other taxes now imposed by law<\/span>, there is hereby imposed a tax upon every distributor<\/span> who engages in the business of selling fuels<\/span> at wholesale to retail dealers<\/span> for retail sale<\/span> in any county or city located in Planning District 15, as established pursuant to Chapter 42 (§ 15.2-4200<\/a>) of Title 15.2, in which a tax is not otherwise imposed pursuant to this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> 1. The tax shall be imposed on each gallon of fuel, other than diesel fuel<\/span>, sold by a distributor<\/span> to a retail dealer<\/span> for retail sale<\/span> in any such county or city described in subsection A at a rate of 7.6 cents per gallon on gasoline<\/span> and gasohol. Beginning July 1, 2021, the tax 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. For alternative fuels<\/span> other than liquid<\/span> alternative fuels<\/span>, the Commissioner<\/span> shall determine an equivalent tax rate based on gasoline<\/span> gallon equivalency. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The tax shall be imposed on each gallon of diesel fuel<\/span> sold by a distributor<\/span> to a retail dealer<\/span> for retail sale<\/span> in any such county or city at a rate of 7.7 cents per gallon on diesel fuel<\/span>. Beginning July 1, 2021, the tax 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

C.<\/span> The tax levied under this section shall be imposed at the time of sale<\/span> by the distributor<\/span> to the retail dealer<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The tax imposed by this section shall be paid by the distributor<\/span>, but the distributor<\/span> shall separately state the amount of the tax and add such tax to the price or charge. Thereafter, such tax shall be a debt from the retail dealer<\/span> to the distributor<\/span> until paid and shall be recoverable at law<\/span> in the same manner as other debts. No action at law<\/span> or suit in equity<\/span> under this chapter shall be maintained in the Commonwealth by any distributor<\/span> who is not registered under § 58.1-2299.2<\/a> or is delinquent in the payment of taxes imposed under this chapter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Nothing in this section shall be construed to exempt the imposition and remittance of tax pursuant to this section in a sale<\/span> to a retail dealer<\/span> in which the distributor<\/span> and the retail dealer<\/span> are the same person. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLEVY; PAYMENT OF TAX (\u00a7 58.1-2295)\n\nA. 1. (For contingent expiration, see Acts 2013, cc. 766) In addition to all\nother taxes now imposed by law, there is hereby imposed a tax upon every\ndistributor who engages in the business of selling fuels at wholesale to retail\ndealers for retail sale in any county or city that is a member of (i) any\ntransportation district in which a rapid heavy rail commuter mass transportation\nsystem operating on an exclusive right-of-way and a bus commuter mass\ntransportation system are owned, operated, or controlled by an agency or\ncommission as defined in \u00a7 33.2-1901 or (ii) any transportation district that\nis subject to subsection C of \u00a7 33.2-1915 and that is contiguous to the\nNorthern Virginia Transportation District.\n\n 2. (For contingent expiration, see Acts 2013, cc. 766) In addition to all\n other taxes now imposed by law, there is hereby imposed a tax upon every\n distributor who engages in the business of selling fuels at wholesale to\n retail dealers for retail sale in any county or city that is located in a\n Planning District established pursuant to Chapter 42 (§ 15.2-4200 et\n seq.) of Title 15.2 that (i) as of January 1, 2013, has a population of not\n less than 1.5 million but fewer than two million, as shown by the most recent\n United States Census, has not less than 1.2 million but fewer than 1.7 million\n motor vehicles registered therein, and has a total transit ridership of not\n less than 15 million but fewer than 50 million riders per year across all\n transit systems within the Planning District or (ii) as shown by the most\n recent United States Census meets the population criteria set forth in clause\n (i) and also meets the vehicle registration and ridership criteria set forth\n in clause (i). In any case in which the tax is imposed pursuant to clause\n (ii), such tax shall be effective beginning on the July 1 immediately\n following the calendar year in which all of the criteria have been met.\n\n 3. (For contingent expiration, see Acts 2019, cc. 837 and 846) In addition to\n all other taxes now imposed by law, there is hereby imposed a tax upon every\n distributor who engages in the business of selling fuels at wholesale to\n retail dealers for retail sale in (i) any county or city, or (ii) any city\n wholly embraced by a county, through which an interstate passes that (a) is\n more than 300 miles in length in the Commonwealth and (b) as of January 1,\n 2019, carried more than 40 percent of interstate vehicle miles traveled for\n vehicles classified as Class 6 or higher.\n\n 4. (For contingent expiration, see Acts 2020, cc. 1230 and 1275) In addition\n to all other taxes now imposed by law, there is hereby imposed a tax upon\n every distributor who engages in the business of selling fuels at wholesale to\n retail dealers for retail sale in any county or city in which a tax is not\n otherwise imposed pursuant to this section.\n\n 5. (For contingent expiration, see Acts 2020, cc. 1235) In addition to all\n other taxes now imposed by law, there is hereby imposed a tax upon every\n distributor who engages in the business of selling fuels at wholesale to\n retail dealers for retail sale in any county or city located in Planning\n District 15, as established pursuant to Chapter 42 (§ 15.2-4200) of Title\n 15.2, in which a tax is not otherwise imposed pursuant to this section.\n\nB. 1. The tax shall be imposed on each gallon of fuel, other than diesel fuel,\nsold by a distributor to a retail dealer for retail sale in any such county or\ncity described in subsection A at a rate of 7.6 cents per gallon on gasoline and\ngasohol. Beginning July 1, 2021, the tax rate shall be adjusted annually based\non the greater of (i) the change in the United States Average Consumer Price\nIndex for all items, all urban consumers (CPI-U), as published by the Bureau of\nLabor Statistics for the U.S. Department of Labor for the previous year, or (ii)\nzero. For alternative fuels other than liquid alternative fuels, the\nCommissioner shall determine an equivalent tax rate based on gasoline gallon\nequivalency.\n\n 2. The tax shall be imposed on each gallon of diesel fuel sold by a\n distributor to a retail dealer for retail sale in any such county or city at a\n rate of 7.7 cents per gallon on diesel fuel. Beginning July 1, 2021, the tax\n rate shall be adjusted annually based on the greater of (i) the change in the\n United States Average Consumer Price Index for all items, all urban consumers\n (CPI-U), as published by the Bureau of Labor Statistics for the U.S.\n Department of Labor for the previous year or (ii) zero.\n\nC. The tax levied under this section shall be imposed at the time of sale by the\ndistributor to the retail dealer.\n\nD. The tax imposed by this section shall be paid by the distributor, but the\ndistributor shall separately state the amount of the tax and add such tax to the\nprice or charge. Thereafter, such tax shall be a debt from the retail dealer to\nthe distributor until paid and shall be recoverable at law in the same manner as\nother debts. No action at law or suit in equity under this chapter shall be\nmaintained in the Commonwealth by any distributor who is not registered under\n§ 58.1-2299.2 or is delinquent in the payment of taxes imposed under this\nchapter.\n\nE. Nothing in this section shall be construed to exempt the imposition and\nremittance of tax pursuant to this section in a sale to a retail dealer in which\nthe distributor and the retail dealer are the same person.\n\nHISTORY: 2012, cc. 217, 225; 2013, c. 766; 2018, cc. 797, 798; 2020, cc. 1230,\n1235, 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}}