# Chapter 22 Virginia Fuels Tax Act

This chapter contains the following:

- Article 1 General Provisions
- Article 2 Motor Fuel Licensing
- Article 3 Motor Fuel Tax; Liability
- Article 4 Payment and Reporting of Tax on Motor Fuel
- Article 5 Provisions Applicable to Alternative Fuels
- Article 6 Refunds
- Article 7 Enforcement and Administration
- Article 8 Assessments and Collections
- Article 9 Disposition of Tax Revenues
- Article 10 Tax on Fuel in Inventory