{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/62.1-44.34_13.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/62.1-44.34_13.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/62.1-44.34_13.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/62.1-44.34_13.html"}],"law_id":71863,"edition_id":1,"section_id":71863,"structure_id":16586,"section_number":"62.1-44.34:13","catch_line":"Levy of fee for Fund maintenance","history":"1989, c. 627; 1992, c. 819; 1993, c. 422; 1995, c. 664; 1996, c. 737; 1998, c. 87; 1999, cc. 119, 124; 2000, cc. 729, 758.","full_text":"A\n\nIn order to generate revenue for the Fund and to make the Fund available to owners and operators of underground storage tanks and to owners and operators of aboveground storage tanks, there shall be imposed a fee of one-fifth of one cent on each gallon of the following fuels sold and delivered or used in the Commonwealth: gasoline, aviation gasoline, diesel fuel (including dyed diesel fuel), blended fuel, and heating oil, as such terms are defined in § 58.1-2201; however, such fee shall not be imposed on (i) gasoline, aviation gasoline, diesel fuel (including dyed diesel fuel), blended fuel, and heating oil sold and delivered to the United States or its departments, agencies and instrumentalities for the exclusive use by the United States or its departments, agencies and instrumentalities, (ii) alternative fuel as defined in § 58.1-2201, or (iii) aviation jet fuel as defined in § 58.1-2201.B\n\nThe fee shall be remitted to the Department of Motor Vehicles in the same manner and subject to the same provisions specified in Chapter 22 (§ 58.1-2200 et seq.) of Title 58.1, except § 58.1-2236 shall not apply.C\n\nAny person who purchases gasoline, aviation gasoline, diesel fuel (including dyed diesel fuel), blended fuel, or heating oil upon which the fee imposed by this article has been paid shall be entitled to a refund for the amount of the fee paid if such person subsequently transports and delivers such fuel to another state, district or country for sale or use outside the Commonwealth. The application for refund shall be accompanied by a paid ticket or invoice covering the sales of such fuel and shall be filed with the Commissioner of the Department of Motor Vehicles within one year of the date of payment of the fee for which the refund is claimed. A refund shall not be granted pursuant to this article on any fuel which is transported and delivered outside the Commonwealth in the fuel supply tank of a highway vehicle or aircraft.D\n\nTo maintain the Fund at an appropriate operating level, the Commissioner of the Department of Motor Vehicles shall increase the fee to three-fifths of one cent when notified by the Comptroller that the Fund has been or is likely in the near future to be reduced below three million dollars, exclusive of fees collected pursuant to § 62.1-44.34:21, and he shall reinstitute the one-fifth of one cent fee when the Comptroller notifies him that the Fund has been restored to twelve million dollars exclusive of fees collected pursuant to § 62.1-44.34:21.E\n\nThe Comptroller shall report to the Commissioner quarterly regarding the Fund expenditures and Fund total for the preceding quarter.F\n\nRevenues from such fees, less refunds and administrative expenses, shall be deposited in the Fund and used for the purposes set forth in this article.","order_by":null,"text":{"0":{"id":258912,"text":"In order to generate revenue for the Fund and to make the Fund available to owners and operators of underground storage tanks and to owners and operators of aboveground storage tanks, there shall be imposed a fee of one-fifth of one cent on each gallon of the following fuels sold and delivered or used in the Commonwealth: gasoline, aviation gasoline, diesel fuel (including dyed diesel fuel), blended fuel, and heating oil, as such terms are defined in § 58.1-2201; however, such fee shall not be imposed on (i) gasoline, aviation gasoline, diesel fuel (including dyed diesel fuel), blended fuel, and heating oil sold and delivered to the United States or its departments, agencies and instrumentalities for the exclusive use by the United States or its departments, agencies and instrumentalities, (ii) alternative fuel as defined in § 58.1-2201, or (iii) aviation jet fuel as defined in § 58.1-2201.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":258913,"text":"The fee shall be remitted to the Department of Motor Vehicles in the same manner and subject to the same provisions specified in Chapter 22 (§ 58.1-2200 et seq.) of Title 58.1, except § 58.1-2236 shall not apply.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":258914,"text":"Any person who purchases gasoline, aviation gasoline, diesel fuel (including dyed diesel fuel), blended fuel, or heating oil upon which the fee imposed by this article has been paid shall be entitled to a refund for the amount of the fee paid if such person subsequently transports and delivers such fuel to another state, district or country for sale or use outside the Commonwealth. The application for refund shall be accompanied by a paid ticket or invoice covering the sales of such fuel and shall be filed with the Commissioner of the Department of Motor Vehicles within one year of the date of payment of the fee for which the refund is claimed. A refund shall not be granted pursuant to this article on any fuel which is transported and delivered outside the Commonwealth in the fuel supply tank of a highway vehicle or aircraft.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":258915,"text":"To maintain the Fund at an appropriate operating level, the Commissioner of the Department of Motor Vehicles shall increase the fee to three-fifths of one cent when notified by the Comptroller that the Fund has been or is likely in the near future to be reduced below three million dollars, exclusive of fees collected pursuant to § 62.1-44.34:21, and he shall reinstitute the one-fifth of one cent fee when the Comptroller notifies him that the Fund has been restored to twelve million dollars exclusive of fees collected pursuant to § 62.1-44.34:21.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":258916,"text":"The Comptroller shall report to the Commissioner quarterly regarding the Fund expenditures and Fund total for the preceding quarter.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":258917,"text":"Revenues from such fees, less refunds and administrative expenses, shall be deposited in the Fund and used for the purposes set forth in this article.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"ancestry":[{"id":16586,"edition_id":1,"name":"Petroleum Storage Tank Fund","identifier":"10","label":"article","depth":3,"order_by":1,"parent_id":13014,"metadata":{},"date_created":"2026-06-26 04:25:39","date_modified":"2026-06-26 04:25:39","permalink":{"id":269201,"object_type":"structure","relational_id":16586,"identifier":"10","token":"62.1\/3.1\/10","url":"\/62.1\/3.1\/10\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13014,"edition_id":1,"name":"State Water Control Law","identifier":"3.1","label":"chapter","depth":2,"order_by":1,"parent_id":12909,"metadata":{},"date_created":"2026-06-26 03:44:08","date_modified":"2026-06-26 03:44:08","permalink":{"id":269169,"object_type":"structure","relational_id":13014,"identifier":"3.1","token":"62.1\/3.1","url":"\/62.1\/3.1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12909,"edition_id":1,"name":"Waters of the State, Ports and Harbors","identifier":"62.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:00","date_modified":"2026-06-26 03:44:00","permalink":{"id":268199,"object_type":"structure","relational_id":12909,"identifier":"62.1","token":"62.1","url":"\/62.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":81622,"structure_id":16586,"section_number":"62.1-44.34:10","catch_line":"Definitions","url":"\/62.1-44.34_10\/","token":"62.1\/3.1\/10\/62.1-44.34_10","metadata":false},{"id":75515,"structure_id":16586,"section_number":"62.1-44.34:11","catch_line":"Virginia Petroleum Storage Tank Fund","url":"\/62.1-44.34_11\/","token":"62.1\/3.1\/10\/62.1-44.34_11","metadata":false},{"id":76424,"structure_id":16586,"section_number":"62.1-44.34:12","catch_line":"Financial responsibility","url":"\/62.1-44.34_12\/","token":"62.1\/3.1\/10\/62.1-44.34_12","metadata":false},{"id":71863,"structure_id":16586,"section_number":"62.1-44.34:13","catch_line":"Levy of fee for Fund maintenance","url":"\/62.1-44.34_13\/","token":"62.1\/3.1\/10\/62.1-44.34_13","metadata":false}],"previous_section":{"id":76424,"structure_id":16586,"section_number":"62.1-44.34:12","catch_line":"Financial responsibility","url":"\/62.1-44.34_12\/","token":"62.1\/3.1\/10\/62.1-44.34_12","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/62.1-44.34:13\/","history_text":"

This law was first created in 1989. The record of its establishment is cataloged in chapter 627 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. Unfortunately, the 1989 \u201cActs\u201d aren\u2019t available online. It has been modified 7 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 1992, chapter 819; in 1993, chapter 422; in 1995, chapter 664<\/a>; in 1996, chapter 737<\/a>; in 1998, chapter 87<\/a>; in 1999, chapters 119<\/a> and 124<\/a>; in 2000, chapters 729<\/a> and 758<\/a>.<\/p>","references":[{"id":66220,"section_number":"58.1-2217","catch_line":"Taxes levied; rate","order_by":null,"url":"\/58.1-2217\/"},{"id":75515,"section_number":"62.1-44.34:11","catch_line":"Virginia Petroleum Storage Tank Fund","order_by":null,"url":"\/62.1-44.34_11\/"}],"refers_to":[{"id":56899,"section_number":"58.1-2200","catch_line":"Title; nature of tax","order_by":null,"url":"\/58.1-2200\/"},{"id":59020,"section_number":"58.1-2201","catch_line":"Definitions","order_by":null,"url":"\/58.1-2201\/"},{"id":58617,"section_number":"58.1-2236","catch_line":"Deductions and discounts allowed a supplier when filing a return","order_by":null,"url":"\/58.1-2236\/"},{"id":60531,"section_number":"62.1-44.34:21","catch_line":"Administrative fees","order_by":null,"url":"\/62.1-44.34_21\/"}],"permalink":{"id":269215,"object_type":"law","relational_id":71863,"identifier":"62.1-44.34:13","token":"62.1\/3.1\/10\/62.1-44.34_13","url":"\/62.1-44.34_13\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/62.1-44.34_13\/","token":"62.1\/3.1\/10\/62.1-44.34_13","dublin_core":{"Title":"Levy of fee for Fund maintenance","Type":"Text","Format":"text\/html","Identifier":"\u00a7 62.1-44.34:13","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> In order<\/span> to generate revenue for the Fund<\/span> and to make the Fund<\/span> available to owners<\/span> and operators of underground storage tanks<\/span> and to owners<\/span> and operators of aboveground storage tanks<\/span>, there shall be imposed a fee of one-fifth of one cent on each gallon of the following fuels sold and delivered or used in the Commonwealth: gasoline, aviation gasoline, diesel fuel (including dyed diesel fuel), blended fuel, and heating oil<\/span>, as such terms are defined in § 58.1-2201<\/a>; however, such fee shall not be imposed on (i) gasoline, aviation gasoline, diesel fuel (including dyed diesel fuel), blended fuel, and heating oil<\/span> sold and delivered to the United States or its departments<\/span>, agencies and instrumentalities for the exclusive use by the United States or its departments<\/span>, agencies and instrumentalities, (ii) alternative fuel as defined in § 58.1-2201<\/a>, or (iii) aviation jet fuel as defined in § 58.1-2201<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The fee shall be remitted to the Department<\/span> of Motor Vehicles in the same manner and subject to the same provisions specified in Chapter 22 (§ 58.1-2200<\/a> et seq.) of Title 58.1, except § 58.1-2236<\/a> shall not apply. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any person<\/span> who purchases gasoline, aviation gasoline, diesel fuel (including dyed diesel fuel), blended fuel, or heating oil<\/span> upon which the fee imposed by this article has been paid shall be entitled to a refund for the amount of the fee paid if such person<\/span> subsequently transports and delivers such fuel to another state, district or country for sale or use outside the Commonwealth. The application for refund shall be accompanied by a paid ticket or invoice covering the sales of such fuel and shall be filed with the Commissioner of the Department<\/span> of Motor Vehicles within one year of the date of payment of the fee for which the refund is claimed. A refund shall not be granted pursuant to this article on any fuel which is transported and delivered outside the Commonwealth in the fuel supply tank of a highway vehicle or aircraft. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> To maintain the Fund<\/span> at an appropriate operating level, the Commissioner of the Department<\/span> of Motor Vehicles shall increase the fee to three-fifths of one cent when notified by the Comptroller that the Fund<\/span> has been or is likely in the near future to be reduced below three million dollars, exclusive of fees collected pursuant to § 62.1-44.34:21<\/a>, and he shall reinstitute the one-fifth of one cent fee when the Comptroller notifies him that the Fund<\/span> has been restored to twelve million dollars exclusive of fees collected pursuant to § 62.1-44.34:21<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> The Comptroller shall report to the Commissioner quarterly regarding the Fund<\/span> expenditures and Fund<\/span> total for the preceding quarter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Revenues from such fees, less refunds and administrative expenses, shall be deposited in the Fund<\/span> and used for the purposes set forth in this article. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLEVY OF FEE FOR FUND MAINTENANCE (\u00a7 62.1-44.34:13)\n\nA. In order to generate revenue for the Fund and to make the Fund available to\nowners and operators of underground storage tanks and to owners and operators of\naboveground storage tanks, there shall be imposed a fee of one-fifth of one cent\non each gallon of the following fuels sold and delivered or used in the\nCommonwealth: gasoline, aviation gasoline, diesel fuel (including dyed diesel\nfuel), blended fuel, and heating oil, as such terms are defined in §\n58.1-2201; however, such fee shall not be imposed on (i) gasoline, aviation\ngasoline, diesel fuel (including dyed diesel fuel), blended fuel, and heating\noil sold and delivered to the United States or its departments, agencies and\ninstrumentalities for the exclusive use by the United States or its departments,\nagencies and instrumentalities, (ii) alternative fuel as defined in §\n58.1-2201, or (iii) aviation jet fuel as defined in § 58.1-2201.\n\nB. The fee shall be remitted to the Department of Motor Vehicles in the same\nmanner and subject to the same provisions specified in Chapter 22 (§\n58.1-2200 et seq.) of Title 58.1, except § 58.1-2236 shall not apply.\n\nC. Any person who purchases gasoline, aviation gasoline, diesel fuel (including\ndyed diesel fuel), blended fuel, or heating oil upon which the fee imposed by\nthis article has been paid shall be entitled to a refund for the amount of the\nfee paid if such person subsequently transports and delivers such fuel to\nanother state, district or country for sale or use outside the Commonwealth. The\napplication for refund shall be accompanied by a paid ticket or invoice covering\nthe sales of such fuel and shall be filed with the Commissioner of the\nDepartment of Motor Vehicles within one year of the date of payment of the fee\nfor which the refund is claimed. A refund shall not be granted pursuant to this\narticle on any fuel which is transported and delivered outside the Commonwealth\nin the fuel supply tank of a highway vehicle or aircraft.\n\nD. To maintain the Fund at an appropriate operating level, the Commissioner of\nthe Department of Motor Vehicles shall increase the fee to three-fifths of one\ncent when notified by the Comptroller that the Fund has been or is likely in the\nnear future to be reduced below three million dollars, exclusive of fees\ncollected pursuant to § 62.1-44.34:21, and he shall reinstitute the\none-fifth of one cent fee when the Comptroller notifies him that the Fund has\nbeen restored to twelve million dollars exclusive of fees collected pursuant to\n§ 62.1-44.34:21.\n\nE. The Comptroller shall report to the Commissioner quarterly regarding the Fund\nexpenditures and Fund total for the preceding quarter.\n\nF. Revenues from such fees, less refunds and administrative expenses, shall be\ndeposited in the Fund and used for the purposes set forth in this article.\n\nHISTORY: 1989, c. 627; 1992, c. 819; 1993, c. 422; 1995, c. 664; 1996, c. 737;\n1998, c. 87; 1999, cc. 119, 124; 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}}