Article 3 Motor Fuel Tax; Liability
This article is comprised of the following sections:
- §58.1-2217 Taxes levied; rate
- §58.1-2217.1 Repealed
- §58.1-2218 Point of imposition of motor fuels tax
- §58.1-2219 Liability for tax on removals from a terminal
- §58.1-2220 Liability for tax on imports
- §58.1-2221 Repealed
- §58.1-2222 Liability for tax on blended fuel
- §58.1-2223 Liability for tax on fuel transferred within terminal transfer system
- §58.1-2224 Tax on unaccounted for motor fuel losses; liability
- §58.1-2225 Backup tax; liability
- §58.1-2226 Exemptions from tax
- §58.1-2227 Sales of aviation jet fuel to licensed aviation consumers
- §58.1-2228 Exempt access cards; exempt access codes
- §58.1-2229 Removals by out-of-state bulk user