                                 CODE OF VIRGINIA

TAXES LEVIED; RATE (§ 58.1-2217)

A. (For contingent expiration date, see Acts 2020, cc. 1230 and 1275) There is
hereby levied an excise tax on gasoline and gasohol as follows:

   1. On and after July 1, 2020, but before July 1, 2021, the rate shall be 21.2
   cents per gallon;

   2. On and after July 1, 2021, but before July 1, 2022, the rate shall be 26.2
   cents per gallon; and

   3. On and after July 1, 2022, the 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.

A. (For contingent effective date, see Acts 2020, cc. 1230 and 1275) There is
hereby levied an excise tax on gasoline and gasohol at a rate of 16.2 cents per
gallon.

B. (For contingent expiration date, see Acts 2020, cc. 1230 and 1275) There is
hereby levied an excise tax on diesel fuel as follows:

   1. On and after July 1, 2020, but before July 1, 2021, the rate shall be 20.2
   cents per gallon;

   2. On and after July 1, 2021, but before July 1, 2022, the rate shall be 27
   cents per gallon; and

   3. On and after July 1, 2022, the 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.

B. (For contingent effective date, see Acts 2020, cc. 1230 and 1275) There is
hereby levied an excise tax on diesel fuel at a rate of 20.2 cents per gallon.

C. Blended fuel that contains gasoline shall be taxed at the rate levied on
gasoline. Blended fuel that contains diesel fuel shall be taxed at the rate
levied on diesel fuel.

D. There is hereby levied a tax at the rate of five cents per gallon on aviation
gasoline. Any person, whether or not licensed under this chapter, who uses,
acquires for use, sells or delivers for use in highway vehicles any aviation
gasoline shall be liable for the tax at the rate levied on gasoline and gasohol,
along with any penalties and interest that may accrue.

E. There is hereby levied a tax at the rate of five cents per gallon on aviation
jet fuel purchased or acquired for use by a user of aviation fuel other than an
aviation consumer. There is hereby levied a tax at the rate of five cents per
gallon upon the first 100,000 gallons of aviation jet fuel, excluding bonded
aviation jet fuel, purchased or acquired for use by any aviation consumer in any
fiscal year. There is hereby levied a tax at the rate of one-half cent per
gallon on all aviation jet fuel, excluding bonded aviation jet fuel, purchased
or acquired for use by an aviation consumer in excess of 100,000 gallons in any
fiscal year. Any person, whether or not licensed under this chapter, who uses,
acquires for use, sells or delivers for use in highway vehicles any aviation jet
fuel taxable under this chapter shall be liable for the tax imposed at the rate
levied on diesel fuel, along with any penalties and interest that may accrue.

F. In accordance with &#xA7; 62.1-44.34:13, a storage tank fee is imposed on
each gallon of gasoline, aviation gasoline, diesel fuel (including dyed diesel
fuel), blended fuel, and heating oil sold and delivered or used in the
Commonwealth.

HISTORY: 2000, cc. 729, 758; 2007, c. 896; 2013, c. 766; 2019, c. 854; 2020, cc.
1230, 1275.