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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>75120</law_id><section_number>58.1-2279</section_number><catch_line>Marking requirements for dyed diesel fuel storage facilities</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-2255</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="II">Taxes Administered by Other Agencies</unit><unit label="chapter" level="3" order_by="1" identifier="22">Virginia Fuels Tax Act</unit><unit label="article" level="4" order_by="1" identifier="7">Enforcement and Administration</unit></structure><text>
						<section id="A"><p><span class="prefix-number">A.</span> A <span class="dictionary">person</span> who is a <span class="dictionary">retailer</span> of <span class="dictionary">dyed diesel fuel</span> or who stores <span class="dictionary">dyed diesel fuel</span> for <span class="dictionary">use</span> by that <span class="dictionary">person</span> or another <span class="dictionary">person</span> shall mark, with the phrase &#x201C;<span class="dictionary">Dyed Diesel Fuel</span>, Nontaxable <span class="dictionary">Use</span> Only, <span class="dictionary">Penalty</span> for Taxable <span class="dictionary">Use</span>,&#x201D; or a similar phrase that clearly indicates that the diesel fuel is not to be used to operate a <span class="dictionary">highway vehicle</span>, each storage facility or pump from which <span class="dictionary">dyed diesel fuel</span> is dispensed, as follows: <a id="paragraph-269808" class="section-permalink" href="https://vacode.org/58.1-2279/#A"><i class="fa fa-link"/></a></p></section>
						<section id="A1" class="indent-1"><p><span class="prefix-number">1.</span> The storage tank of the storage facility, if the storage tank is visible; and <a id="paragraph-269809" class="section-permalink" href="https://vacode.org/58.1-2279/#A1"><i class="fa fa-link"/></a></p></section>
						<section id="A2" class="indent-1"><p><span class="prefix-number">2.</span> The dispensing device that serves the storage facility. <a id="paragraph-269810" class="section-permalink" href="https://vacode.org/58.1-2279/#A2"><i class="fa fa-link"/></a></p></section>
						<section id="B"><p><span class="prefix-number">B.</span> The marking requirements of this section shall not apply to a storage facility that contains fuel used only in a heating, crop-drying, or manufacturing process, and is installed in a manner that makes <span class="dictionary">use</span> of the fuel for any other purpose improbable. <a id="paragraph-269811" class="section-permalink" href="https://vacode.org/58.1-2279/#B"><i class="fa fa-link"/></a></p></section></text><history>2000, cc. 729, 758.</history><metadata></metadata></law>
